5. The cost of lighting the factory would be classified aswhen determining the cost of a manufactured product. D. none of the above A. a direct cost B. a period cost C. an indirect cost 6. Which product costing system would be better for custom-order products? A. Job costing system C. Overhead costing system B. Company costing system D. Product costing system system. The last step is A. allocate some manufacturing overhead to each individual job. B. estimate total manufacturing overhead costs for the coming year C. select an allocation base and estimate the total amount that will be used during the year D. calculate a predetermined manufacturing overhead rate. 8. Manufacturing overhead is underallocated if the amount A. allocated during the period is greater than the actual amount incurred. B. estimated for the period is less than the actual amount incurred C. estimated for the period is greater than the actual amount incurred. D. allocated during the period is less than the actual amount incurred