O'Fallon Products estimates manufacturing overhead of $400,000 for 2019 and applies overhead to units produced based on 200.000 machine hours. During 2019. Talon generated 195.000 machine hours and incurred $409,752 of manufacturing overhead. For 2019, O'Fallon's under overapplied overhead is Multiple Choice O S4,880 underapplied O $9.752 undersople O $9.752 verschied O $9.52 undercoled The inventory accounts for a manufacturing company would NOT include: Multiple Choice o O Manufacturing overhead. o O Work-in-process o O Raw materials. o Finished goods. Common costs pertain to costs that: Multiple Choice are directly traceable to a cost object. are not directly traceable to a cost object O are commonly incurred. O are direct costs