Which of the following statements iscorrect?

A.

The formula to arrive at the POHR is total actual manufacturing overhead divided by total estimated allocation base.

B.

To calculate the decrease to WIP for allocated MOHcosts, the POHR is multiplied by the actual amount of the allocation based used by the cost object.

C.

If MOH is overallocated to a job that has beensold, and the company calculates sales price by marking up jobcosts, the job will likely be underpriced.

D.

"Number ofunits" is typically an appropriate allocation base for MOH because thecompany's products consume equal overhead resources.

E.

If theover/underallocated MOH is fairly large and the majority of the units have not beensold, the balance in MOH should be prorated betweenWIP, FG, and COGS.