Tucker Company uses the job costing method. For 2016, the total estimated manufacturing cost was $250,000. The total actual manufacturing overhead was $275,000, and the total allocated overhead was $280,000. The impact on operating income of disposing of the over/under allocated manufacturing overhead cost is a ________.

is a multiple-choice question, the choice as follows: 5000 decreases, 5000 increase, 30000 decreases, 25000 increase.