Answer question

AIP 9.6 Process Costing and Under-Absorbed Overhead LO 5, 8 Process costing can be performed with estimated cost and production data and actual cost and production data. A company estimated total manufacturing costs to be E4 million and estimated equivalent units to be 20,000; therefore, the estimated cost per equivalent unit was 200. Inventory costs were adjusted for completed units based on this 200 estimated cost per equivalent unit. At the end of the year, the actual manufacturing costs were (5 million and the equivalent units produced were actually 22,000. How would you determine and account for the under-absorbed overhead