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On the other hand. Experts are tested by Chegg as specialists in their subject area. Determine And Dispose Of Underapplied Or Overapplied Overhead Principles Of Accounting Volume 2 Managerial Accounting In a job order cost system it would be correct in recording the purchase of raw materials to debit c. . If the manufacturing overhead cost applied to work in process is less than the manufacturing overhead cost actually incurred during a period the difference is known as under-applied manufacturing overhead. Actual overhead cost was less than the amount of direct labor cost. B credit to Manufacturing Overhead of 68000. During October Beidleman Inc. Debit Balance for manufacturing overhead. More overhead cost has been charged to production than. On the other hand if it shows a credit balance it means the overhead is over-applied. Printing of wedding invitations. A debit balance in the manufacturing overhead ...