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9. When absorbed overheads are rs.23,540 and actual overheads are rs.22,400, there is: a. Under absorption of rs.1,140 b. Under absorption of rs.45,940 c. Over

9. When absorbed overheads are rs.23,540 and actual overheads are rs.22,400, there is: a. Under absorption of rs.1,140 b. Under absorption of rs.45,940 c. Over absorption of rs.1,140 d. Over absorption of rs.45940

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