If the Manufacturing Overhead account has a debit balance at the end of a period it means that

A) actual overhead costs were less than overhead costs applied to jobs.
B) actual overhead costs were greater than overhead costs applied to jobs.
C) actual overhead costs were equal to overhead costs applied to jobs.
D) no jobs have been completed.

Debit Balance

A condition where the sum of debits in an account exceeds the sum of credits, common in asset and expense accounts.

Actual Overhead Costs

The real expenses associated with manufacturing overhead, including all indirect costs incurred.

Overhead Costs Applied

The allocation of overhead expenses, including indirect costs, to specific cost objects like products or services.