A company uses a plant wide predetermined overhead absorption rate, based on direct labour hours, to absorb manufacturing overheads into product costs. Manufacturing overhead was budgeted at 137,500 with direct labour hours budgeted at 22,000. The actual overheads for the period were 139,600 and actual direct labour hours were 23,000. The under or over absorption of overheads in the period was? Ca. 4,150 over absorbed b. 6,250 over absorbed Cc. 4,150 under absorbed d. 6,250 under absorbed