Underapplied overhead exists when the amount of overhead applied to jobs during the period is Select one: a. Less than the actual direct manufacturing costs incurred during the period. b. Equal to the total amount of overhead actually incurred during the period. C. More than the total amount of overhead actually incurred during the period. d. More than the actual direct manufacturing costs incurred during the period. e. Less than the total amount of overhead actually incurred during the period.