The RideonWater Company (ROW) produces a line of non-motorised boats. ROW uses a normal costing system and allocates manufacturing overhead using direct manufacturing labour cost. The following data are for 2021

Budgeted production volume (number of boats)	110
Budgeted manufacturing overhead costs	$121,000
Budgeted direct manufacturing labour costs	$220,000
Actual production volume (number of boats)	95
Actual manufacturing overhead costs	$121,950
Actual direct manufacturing labour costs	$229,000

Calculate the amount of 'under' or 'over' allocation for manufacturing overhead cost in dollars.

If under-allocated, enter a negative number. If over-allocated, enter a positive number.