Hilltop Manufacturing uses a predetermined manufacturing overhead rate based on machine hours to allocate manufacturing overhead to jobs. Selected data about the​ company's operations​ follows: Actual manufacturing overhead cost Estimated manufacturing overhead cost Estimated direct labor cost Estimated direct labor hours Actual direct labor hours Estimated machine hours Actual machine hours By how much was manufacturing overhead overallocated or underallocated for the​ year? (Round intermediary calculations to the nearest​ cent.)