After Posting All Actual Factory Overhead and Applying Factory Overhead

Multiple Choice

After posting all actual factory overhead and applying factory overhead to production departments in a process costing system,

A) there will always be overapplied overhead.
B) there may be over or underapplied overhead.
C) there will always be underapplied overhead.
D) there will never be overapplied overhead.
E) there will never be underapplied overhead.