Okay, let's calculate the year end adjustment for overhead. Based on the data below, determine the amount of the year end adjustment to cost of goods sold due to over or under allocated manufacturing overhead during the year.

Use a minus sign in front of your answer if you would decrease CGS by the amount. If you would increase CGS, just put the number in without a + or - sign. Don't use dollar signs commas or decimals.

Total overhead allocated to all the jobs in the factory for the year	$112,618
Total actual overhead expense	$110,475
Estimated overhead expense used to calculate predetermined OH rate	$101,083