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XYZ CO. uses job order costing. Before 2018 began, XYZ estimated they would spend $1,000,000 on MOH costs for the year. During 2018, XYZ actually

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XYZ CO. uses job order costing. Before 2018 began, XYZ estimated they would spend $1,000,000 on MOH costs for the year. During 2018, XYZ actually spent $991,000 on MOH costs and allocated MOH of $997,000 to its products. By what amount did XYZ over or under allocate MOH (over allocated amounts should be entered as a positive number and under allocated amounts should be entered as a negative number by preceding the number with a minus sign)

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