What Is the Cause of a Debit Balance Remaining in the Manufacturing

Multiple Choice

What is the cause of a debit balance remaining in the Manufacturing Overhead account at the end of the accounting period?

A) Overhead has been over-applied.
B) More overhead cost was incurred than the amount applied during the year.
C) Not all costs have been posted to the jobs.
D) The overhead assigned to Work in Process Inventory is more than the overhead incurred.