Cindy, Lana, and David all work for different companies. Cindy has noticed that her Manufacturing Overhead has a debit balance, while Lana has noticed the opposite, as her balance has a credit. David is focused on his Work in Process Inventory account, which has a debit balance. What is implied here?

Cindy's overhead is underapplied, while Lana's overhead is overapplied.

Cindy's overhead is underapplied, while David's overhead is overapplied.

Lana's overhead is underapplied, while Cindy's overhead is overapplied.

Lana's overhead is underapplied, while David's overhead is overapplied.