Which of the following statements is true with respect to the Manufacturing Overhead clearing account? (You may select more than one answer.)

a. Actual manufacturing overhead costs are debited to Manufacturing Overhead.

b. Applied manufacturing overhead costs are credited to Manufacturing Overhead.

c. If the Manufacturing Overhead account has a debit balance at the end of an accounting period, it means that the actual overhead costs incurred throughout the period were less than the overhead applied to Work in Process during the period.

d. The overhead cost applied to Work in Process during a period will usually equal the actual overhead cost incurred during the period.