Which of the Following Statements Is True

Which of the following statements is true?

A) Actual overhead costs are entered as credits to Manufacturing Overhead
B) Manufacturing Overhead is debited when overhead is applied
C) When the credit balance in Manufacturing Overhead exceeds the debit balance in Manufacturing Overhead, manufacturing overhead has been underapplied
D) When the debit balance in Manufacturing Overhead exceeds the credit balance in Manufacturing Overhead, manufacturing overhead has been underapplied