The ANGELES CITY BRANCH of XYZ CORP. in Makati was billed for merchandise coming from the HO at 125% of cost in 2019 and 120% of cost in 2020. Data for 2020 follows: HO BRANCH Sales 212,000 63,000 Purchases 164.000 Expenses 76,400 20,300 Shipment to Branch 42.000 Beg. Inventory 23,000 8.900 Ending inventory 28.500 11.700 Shipments from HO 50.400 What is the realized amount of over-allowance on branch inventory