The actual overhead was 4,909,000 and the overhead allocated was 4,920,000 so it was overallocated by 11,000. However, I don't know the bottom question. The question is (answer choices bolded) : The overallocation/underallocation is a large/an insiginifacnt amount of difference compared to manufacutring overhead costs allocated. If the quantities of work-in-process and finished goods inventories are small/large , the difference between proation and write off to Cost of Goods Sold account would be very small/very large compared to net income.

The answers above are what I put, some may be right some may be wrong. It didn't specify which were right/wrong it just said it was incorrect.