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At the end of the accounting period the debt total in the manufacturing overhead account is $60,000, and the credit total in the Manufacturing Overhead

At the end of the accounting period the debt total in the manufacturing overhead account is $60,000, and the credit total in the Manufacturing Overhead account is $63,000. The manufacturing overhead is...

A. overapplied by $63,000

B. underapplied by $60,000

C. overapplied by $3,000

D. underapplied by $3,000

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