Underallocated manufacturing overhead

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Underallocated manufacturing overhead is the amount of manufacturing overhead allocated to jobs is less than the amount of manufacturing overhead costs actually incurred; this results in jobs being undercosted.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Underallocated manufacturing overhead. The amount of manufacturing overhead allocated to jobs is less than the amount of manufacturing overhead costs actually incurred; this results in jobs being undercosted.
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