Biltz Company uses a predetermined overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. During the year, the company actually incurred manufacturing overhead costs of $582,100 and 135,000 direct labor hours were worked. The company estimated that it would incur $525,400 of manufacturing overhead during the year and that 150,400 direct labor hours would be worked. By how much was manufacturing overhead overallocated or underallocated for the year?