If the Overhead Control Account Has a Credit Balance at the End

question 38

Multiple Choice

If the overhead control account has a credit balance at the end of the period, then:

• A) overhead is underapplied and the difference should be credited to the proper accounts
• B) overhead is overapplied and the difference should be credited to the proper accounts
• C) overhead is overapplied and the difference should be debited to the proper accounts
• D) overhead is underapplied and the difference should be debited to the proper accounts

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Definitions:

Transference

A psychological phenomenon where feelings and attitudes originally associated with one person are unconsciously redirected onto another person.

Systematic Desensitization

A therapeutic technique aimed at reducing phobic or anxiety reactions through gradual exposure to the feared object or situation, combined with relaxation exercises.

Psychoanalysis

A therapeutic approach and theory developed by Sigmund Freud that emphasizes exploring unconscious conflicts and emotional issues.

Unconscious Conflicts

Deep-seated internal conflicts often stemming from childhood that influence behaviors and thoughts, unseen by the conscious mind.