willem acre company has estimated $1,054,000 of manufacturing overhead (MOH) for the year and 62,000 direct labor (DL) hours, resulting in a predetermined MOH rate $17 per DL hour. By the end of that year, the company had actually incurred $968,000 of MOH costs and had used a total of 60,500 DL hours on various jobs. By how much did the company overllocated or underllocated MOH for the year? Was MOH overllocated or underllocated for the year ?