Can someone please help me with this question. I'll upvote for a fast response.

The following production overhead costs relate to a production cost centre: Budget $124,000 Actual $126,740 Absorbed $125,200 Which of the following statements is true? Select one: a. Overheads were over-absorbed by $1,200 b. Overheads were over-absorbed by $1,540 o. Overheads were under-absorbed by $1,200 d. Overheads were under-absorbed by $1,540