Exhibit 1A-7 Straight line relationship 
-Which of the following would cause a shift in the relationship shown in Exhibit 1A-7?
Definitions:
Overapplied
This term relates to a situation where the allocated costs in accounting exceed the actual indirect costs.
Underapplied
A situation where the allocated overhead cost is less than the actual overhead cost incurred.
Work in Process Account
An account used in accounting to track the costs associated with the production of goods that are not yet complete.
Ending Balance
The amount of money in an account at the end of a period, after all additions and subtractions have been accounted for.
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