Can anyone please verify for me if these answers are correct?

25.
Work in Process Inventory is debited for all of the following except:
a. raw materials used.

b. manufacturing overhead incurred.

c. manufacturing overhead applied.

d. factory labor used.

24.
If manufacturing overhead has been overapplied during the year, the adjusting entry at the end of the year will show a

a. debit to Manufacturing Overhead.

b. credit to Finished Goods Inventory

c. debit to Cost of Goods Sold.

d. credit to Work in Process Inventory.

When determining cost of good manufactured, is depreciation of delivery trucks a period cost, or overhead?