A1 Co. uses normal costing and allocates manufacturing overhead based on direct labor hours. For 2020, the budgeted manufacturing overhead was $400,000 and the budgeted labor-hours were 20,000. The actual hourly wage paid to workers was $22 and the actual labor cost was $418,000. The actual manufacturing overhead was $420,000. Under the write-off approach, how would the company account for the misallocated manufacturing overhead