Instructions for Chapter 3 Discussion Board. Open a new thread on the discussion board. What is under or over-applied overhead? How is the amount of under or over-applied overhead determined? Make up an example, starting with the determination of the POHR, then apply overhead to jobs and determine the under or over-applied overhead for the period. Your response should contain at least 100 words, demonstrating that you understand the concept of overhead application and the determination of under or over-applied overhead. In your feedback to another student, provide substantive comments, including an analysis of their overhead costing example