B Information below relates to the following five questions 30 - 32. 32. Assuming that exactly the same amount of overheads was absorbed as budgeted, what were the budgeted under or over absorptions in the quarter? Next quarter Broadsword Lid's budgeted overheads and activity levels are: Plastic moulding over absorbed $10,090, Plastic extrusion over absorbed Budgeted overheads (E) Budgeted direct labour hours Plastic moulding Plastic extrusion 325.996 B. Plastic moulding over absorbed $10,090, Plastic extrusion under absorbed E19,900 Budgeted machine hours 16,300 178,200 5.258 9.900 C. Plastic moulding under absorbed $10,090, Plastic extrusion under absorbed $19.900 3.300 D. Plastic moulding under absorbed $10,090, Plastic extrusion over absorbed 30. What would be the budgeted overhead absorption rate for each department if this E19,900 were set based on their both being heavily automated? A. Plastic moulding E20/hour, Plastic extrusion E18/hour E19,900 B. Plastic moulding $20/hour, Plastic extrusion E54/hour 33. The cost per unit of an expense item at different levels of activity is shown below: C. Plastic moulding $62/hour, Plastic extrusion $18/hour D. Plastic moulding $62/hour, Plastic extrusion $54/hour Cost per unit (E) Activity (units) 12.00 8.0 200 7.00 31. What would be the budgeted overhead absorption rate for each department if this 300 5.60 were set based on their both being labour intensive? 400 A. Plastic moulding E20/hour, Plastic extrusion E18/hour 500 B. Plastic moulding E20/hour, Plastic extrusion $54/hour What is the behavioural classification of the expense item? C. Plastic moulding E62/hour, Plastic extrusion E18/hour D. Plastic moulding E62/hour, Plastic extrusion $54/hour A. Fixed cost B. Semi-variable cost Additional data C. Stepped-fixed cost D. Variable cost At the end of the quarter actual overheads incurred were found to be: Plastic moulding Plastic extrusion Actual overheads (E) 315906 198100