Well - Flow Company had estimated $1,053,000 of manufacturing overhead (MOH) for the year and 58,500 direct labor (DL) hours, resulting in a predetermined MOH rate of $18 per DL hour. By the end of that year, the company had actually incurred $1,005,000 of MOH costs and had used a total of 57,000 DL hours.on various jobs. 1. By how much did the company overallocate or underallocate MOH for the year