Virtual Pet Company makes two products- The Virtual Parakeet and the Virtual Slug. The Company had the following budget for 206 : Suppose at the end of the year the firm determined that actual fixed overhead incurred amounted to $5,100,000 and actual total variable overhead incurred amounted to $2,300,000. Also, suppose that the firm actually used 470,000 machine hours in the production and sales of 2,000,000 units of Virtual Parakeets and 1,000,000 units of Virtual Slugs. If the firm used normal costing and allocated overhead based on machine hours, what would have been the firm's under or overallocated overhead