Cost accounting question: The normal annual capacity of the manufacturing company is 72,000 hours of machine work. The fixed overhead budgeted at this level of activity is 10800000 Rials and the variable overhead absorption rate is 500 Rials per hour of machine work. In September, 1400 hours of actual operation of machinery, 5600 hours and real overhead costs of construction amounted to 2324000 Rials.

It is desirable to calculate the following:

1) Absorbed overhead in September

2) Permitted overhead budget for September

3) Add or subtract overhead absorption

4) Overhead cost and capacity deviations

Please solve it on paper by hand.