The overhead variance is overapplied if a. actual overhead is less than applied overhead. b. actual overhead

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The overhead variance is overapplied if
  a.  actual overhead is less than applied overhead.
  b.  actual overhead is more than applied overhead.
  c.  applied overhead is less than actual overhead.
  d.  estimated overhead is less than applied overhead.
  e.  estimated overhead is more than applied overhead.

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