At the End of the Year, Manufacturing Overhead Has Been

Multiple Choice

At the end of the year, Manufacturing Overhead has been over-applied.What occurred to create this situation?

A) The company incurred more total job costs than the amount budgeted for the job.
B) The actual manufacturing overhead costs were less than the manufacturing overhead assigned to jobs.
C) The company incurred more manufacturing overhead costs than the manufacturing overhead assigned to jobs.
D) Estimated manufacturing overhead was less than actual manufacturing overhead costs.