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In order to hold a union election, a petition filed with the NLRB must be supported by:
Manufacturing Overhead Applied
The allocation of manufacturing overhead costs to individual units of production, based on a predetermined overhead rate.
Underapplied Overhead
Occurs when the allocated manufacturing overhead cost is less than the actual manufacturing overhead cost incurred, leading to a discrepancy that needs to be adjusted in the accounting records.
Overapplied Overhead
A situation where the estimated manufacturing overhead costs exceed the actual overhead costs incurred.
Underapplied Manufacturing Overhead
A situation where the allocated manufacturing overhead cost is less than the actual overhead cost incurred.
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