Match each of the following phrases with the term (a-g) that it most closely describes. Clear All applied overhead is more than actual overhead incurred process cost system typically used by companies whose products are indistinguishable from each other materials ledger a subsidiary ledger that maintains a separate account for each type of material job order cost system applied overhead is less than actual overhead incurred overapplied overhead a system that uses a different overhead rate for each activity finished goods ledger typically used by companies that make custom products activity-based costing the stock ledger underapplied overhead