Which of the following statements is true when we talk about costs being under-applied to products during the year? (Assume that no over-applied or under-applied adjustment has occurred yet.)

Select one:

a. Too much overhead cost was allocated to products.

b. Too much direct materials cost was allocated to products.

c. Too much direct labor cost was allocated to products.

d. Not enough direct labor costs was allocated to products.

e. Not enough overhead costs were allocated to products.