A company absorbs overheads on machine hours which were budgeted at 11.250 with budgeted overheads of 258.750.
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A company absorbs overheads on machine hours which were budgeted at 11.250 with budgeted overheads of £258.750. Actual results were 10.980 hours with overheads of £254.692. Overheads were A under-absorbed by £2.1 52.
B over-absorbed by £4.058.
C under-absorbed by £4.058.
D over-absorbed by £2.1 52.
(CIMA. Stage 1, November 1997)
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