Overallocated$/$overcosted overhead occurs when

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Part $1$

A$.$

estimated overhead at the beginning of the year is less than the actual manacturing overhead at year end

B$.$

estimated overhead at the beginning of the year is greater than the actual manacturing overhead at year end

C$.$

allocated overhead all year long is less than the actual manacturing overhead at year end

D$.$

allocated overhead all year long is greater than the actual manacturing overhead at year end