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5. Heavenly Farms uses a job costing system. Heavenly Farms estimated manufacturing overhead costs for the year at $670,400, based on 50,500 estimated direct labor hours. Actual direct labor hours for the year totaled 25,000 . Actual manufacturing overhead for the year was $550,300. By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.)