When Manufacturing Overhead has a debit balance

$1-$overhead is said to be under$-$applied because the overhead assigned to Work in Prodess is more than the amount actually

incurred.

$2-$verhead is said to be over$-$applied because the overhead assigned to Work in Prodess is more than the amount actually

incurred.

$3-$overhead is said to be under$-$applied because the overhead assigned to Work in Prodess is less than the amount actually

incurred.

$4-$overhead is said to be over$-$applied because the overhead assigned to Work in Prodess is less than the amount actually

incurred.