Job order costing _ cost flows 
Begin by recording the costs of material , labor , and manufacturing overhead.A debit balance is called under applied overhead and a credit balance is called overapplied overhead .Any discrepancy between overhead costs incurred and overhead costs applied shows up as a balance in the Manufacturing Overhead control account at the end of the period .Indirect material or indirect labor costs (and actual overhead costs) are debited to the manufacturing overhead control account.