What are three Possible ways to dispose of under-allocated or over-allocated overhead costs?

Three possible ways to dispose of under-allocated or over-allocated overhead costs include: 1) adjusting future overhead rates to better align with actual costs, thereby preventing future misallocations; 2) charging the differences to the cost of goods sold, which can help reflect a more accurate expense in financial statements; and 3) utilizing a year-end adjustment to allocate the discrepancies among products or departments, ensuring a more equitable distribution of overhead costs.