The Cranberries Company uses normal costing in its job-order costing system. Overhead is charged to jobs using direct labor cost. At the end of 2018, there were 200 units from Job ZZ in Finished Goods, and each unit cost $45. The ending Work in Process for 2018 was only Job AA with a cost of $16,000. The ending balance in Materials Control for 2018 was $22,000. The company includes BOTH direct and indirect materials in the Materials Control account.

For 2019, the estimated direct labor cost was $55,000 and the estimated overhead cost was $220,000. There were 3 jobs worked on during 2019. The direct costs charged to these jobs were as follows:

Job AA Job CC Job EE

Direct materials cost $40,000 $50,000 $1,000

Direct labor cost $20,000 $25,000 $5,000

Units on completed job 2,000 units 5,000 units Unfinished job

During 2019, the company purchased $109,000 in total materials. The actual overhead for 2019 was $215,000. Included in this $215,000 total is $13,000 of indirect materials. Job AA and Job CC were completed during 2019. During 2019, the company sold 150 units from Job ZZ, all 2,000 units from Job AA, and 2,600 units from Job CC. The total sales revenue for 2019 was $500,000. The period expenses for 2019 amounted to $170,000. At the end of the year, the company closes all under/overallocated overhead to Cost of Goods Sold.

For the year 2019, tell whether the overhead was underallocated or overallocated, and then compute the amount.