Biltz Company utilizes the predetermined overhead rate on the basis of direct labor hours to assign manufacturing overhead to jobs. During year, company really incurred manufacturing overhead costs of $582,000 and 135,000 direct labor hours were worked. Company evaluated that it would incur $525,000 of manufacturing overhead during year and that 150,000 direct labor hours would be worked. How much manufacturing overhead was overallocated or underallocated for year?