Examlex
MATCHING
Match the following:
-Conservation
Overapplied
Refers to a situation where the manufacturing overhead allocated to products is more than the actual manufacturing overhead incurred.
Underapplied
Describes a situation in cost accounting when the allocated manufacturing overhead costs are less than the actual overhead incurred, leading to a discrepancy that needs adjustment.
Job-Order Costing System
A costing system used to accumulate and assign costs to custom orders, projects, or jobs, typically in manufacturing or services.
Overapplied
When the overhead cost allocated to products exceeds the actual overhead costs incurred, requiring adjustment.
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