The difference between overhead applied to work in process and actual overhead is

The major difference between overhead applied to work in process and actual overhead is over-applied overhead or under-applied overhead. This is because the actual overhead costs are debited as they are incurred while the applied overhead costs are credited as they are applied to the work in process which may lead to either over-applied overhead or under-applied overhead, depending on whether the incurred costs exceeded or fell short of the applied costs.

if it is for a job, then you should learn everything you can about the job, like what does it involve, what qualification is required and how you are the right person for that job. dress appropriately for the interview. get plenty of rest the night before. good luck!