Fog Company uses a budgeted manufacturing overhead rate and uses direct manufacturing labor hours to allocate overhead to manufacturing. Fog may have increased amounts of under-allocated overhead at year-end if:

a. suppliers of direct materials have an across-the-board price increase.

b. an accountant failed to record the periods charges for plant maintenance and security.

c. employees are hit hard with a widespread outbreak of the flu.

d. direct manufacturing laborers are granted a wage increase.

e. outlays for advertising expenditures are increased.

(BE DETAILED PLEASE)