Which of the following statements is incorrect? O A. The formula to arrive at the POHR is total estimated manufacturing overhead divided by total estimated allocation base. B. IF MOH is overallocated to a job that has been sold, and the company calculates sales price by marking up job costs, the job will likely be overpriced. OC. If the overlunderallocated MOH is fairly large and the majority of the units are unsold, the balance in MOH should be divided between WIP, FG, and COGS OD. To calculate the increase to WIP for allocated MOH costs, the POHR is multiplied by the expected amount of the allocation based used by the cost object OE. Number of units" is not typically an appropriate allocation base for MOH because the company's products do not consume equal overhead resources