Strahan Products uses a job-costing system with two direct-cost categories (direct materials and direct production labour) and one production overhead cost pool. Strahan Products allocates production overhead costs using direct production labour costs. Strahan Products provides the following information:

	Budget for 2020	Actual results for 2020
Direct materials costs	$525 000	$523 000
Direct production labour costs	$207 000	$292 000
Production overhead costs	$837 000	$878 000

At the end of 2020, calculate the under- or over-allocated production overhead under normal costing and enter the answer below: