Clouds Ltd. produces assembling machines. The company expected to have total overheads of 240,000 and to produce 4,000 assembling machines. The actual production equals 1,800 assembling machines and the actual fixed production overheads equal 190,000. Considering this information, which of the following statements is true? O a. There is over-absorption of overheads of 108,000. O b. There is under-absorption of overheads of 108,000 which increases profit. O c. There is under-absorption of overheads of 82,000. Od. None of the answers is true