The Upside Down, Inc. is a manufacturer of D'Artagnan replica stuffed animals, affectionately referred to as "Dart" by fans. The company allocates manufacturing overhead to production using a single, plantwide overhead rate based on the most appropriate cost driver for its highly automated manufacturing environment. The following information is available for the year ended December 31, 1983: Estimated Manufacturing Overhead Estimated Direct Labor Hours Estimated Machine Hours Actual Direct Labor Hours Actual Machine Hours Actual Manufacturing Overhead $400,000 50,000 8,000 55,000 12,000 $362,000 By what amount is MOH overallocated or underallocated for the year?