Azwi Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. On 1 March 2022 the estimates for the month were as follows:

Manufacturing overhead R600 000 Direct labour hours 50 000 hours During March, the actual results were as follows: Manufacturing overhead R620 000 Direct labour hours 60 000 hours The records for the month of March 2022 would show: Select one: O A. Over absorbed overhead of R20 000. O B. Under absorbed overhead of R20 000. O C. Over absorbed overhead of R 124 000. O D. Over absorbed overhead of R100 000