QUESTION 1 Overapplied manufacturing overhead means: the applied manufacturing overhead cost was less than the actual manufacturing overhead cost. the applied manufacturing overhead cost was greater than the actual manufacturing overhead cost. the estimated manufacturing overhead cost was less than the actual manufacturing overhead cost. the estimated manufacturing overhead cost was greater than the actual manufacturing overhead cost. QUESTION 2 When applying manufacturing overhead to jobs, the formula to calculate the amount is as follows: Predetermined overhead rate divided by the actual manufacturing overhead incurred on the particular job Predetermined overhead rate times by the actual manufacturing overhead incurred on the particular job Predetermined overhead rate divided by the actual units of allocation base charged to a particular job Predetermined overhead rate divided by the actual units of allocation base charged to a particular job