Manufacturing overhead is applied based on machine hours. Everything else being equal, which of the following statements is NOT true?

• If the estimated machine hours are larger than the actual machine hours, then manufacturing overhead is over-applied.
• If the estimated machine hours are larger than the actual machine hours, then manufacturing overhead is under-applied.
• If estimated overhead costs are larger than actual overhead costs, overhead is over-applied.
• There is no over-/under-applied overhead if estimated overhead cost per unit equal actual overhead cost per unit.
• Noneoftheabove.

The answer is the first statement. Can someone explain to me the reasoning please?

Thank you!