Name the compound shown below. 
Definitions:
Overapplied
A situation in cost accounting where the allocated manufacturing overhead for a period exceeds the actual manufacturing overhead costs incurred.
Underapplied
The situation in which the allocated manufacturing overhead costs are less than the actual overhead costs incurred, leading to a shortfall.
Standard Labor-Hours
The predetermined amount of time expected to be spent on a specific task or production process, used for planning and efficiency analysis.
Actual Output
The real quantity of goods or services produced within a specified period.
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