Some manufacturers have been known to intentionally misclassify their manufacturing overhead costs. They record a certain amount of manufacturing cost in marketing expense or general and administration expense that should have been recorded in their manufacturing... 

There are many types of cost variance, which fall into the two general categories of price and efficiency variances. The price variance is the difference between the standard and actual price paid for anything, multiplied by the number of units of each... 

Disposition of under-applied or over-applied overhead depends on the significance of the amount involved. If the amount is immaterial, it is closed to Cost of Goods Sold. When overhead is under-applied (debit balance), an insufficient amount of overhead...