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The overhead was overapplied, which will give a credit balance in the overhead control account.
A credit balance in the overhead control account represents overapplied, not underapplied overhead.
An overapplied overhead balance results in a credit balance in the overhead control account.
When the actual costs were incurred, the factory overhead account was debited for $175,000. When the overhead was applied, the account was credited for $180,000 (60% of the $300,000 labor cost). This leaves a credit balance of $5,000 in the account and this represents an overapplied amount since the applied overhead was greater than the actual overhead.