When overhead is overapplied, is the balance of cost of good sold, before adjustment, too low or too

When overhead is overapplied, is the balance of cost of good sold, before adjustment, too low or too high? Why?

Some firms pool overhead into a single plantwide overhead pool, while others collect overhead costs into manufacturing departments, each of which has an overhead cost pool and overhead cost applica- tion rate. Which approach is likely to provide more accurate cost numbers for cost estimating, pricing, and performance evaluation?