Accounting

In a manufacturing unit, overhead was recovered at a pre-determined rate of 25 per man-day. The total factory overhead incurred and the man-days actually worked were *41.50 lakh and 1.50 lakh days respectively.. Out of 40,000 units produced during a period, 30,000 units were sold. On analysing the reasons, it was found that 60% of the unabsorbed overhead were due to defective plan- ning and the rest were attributed to increase in overhead costs. How would unabsorbed overhed be treated in cost accounts