K Which of the following statements is correct? OA. If the over/underallocated MOH is fairly large and the majority of the units are unsold, the balance in MOH should be used to adjust COGS only B. To calculate the amount of MOH allocated to WIP, the POHR is multiplied by the expected amount of the allocation base used by the cost object OC. If MOH is underallocated to a job that has been sold, and the company calculates sales price by marking up the job costs, the job will likely be overpriced OD. "Number of units is typically an appropriate allocation base for MOH because the company's products consume equal overhead resources. OE. The formula to arrive at the POHR is total estimated manufacturing overhead divided by the total estimated allocation base.