Cost details - June 2020 Particulars Budgeted Actual Overheads OMR 11000 OMR 12500 Direct labor hours 1500 1485 Direct wages OMR 3000 OMR 3200 Direct materials OMR 2000 OMR 1900 Machine hours 3600 3520 Units produced 180 185 The predetermined overhead absorption rate for direct labor hours was OMR 6.5 per hour. A. Overheads absorbed into production will be OMR 23400 OMR 9652.50 B. Under-absorbed or Over-absorbed overheads OMR 22880 OMR 9750 Particulars Budgeted Actual Overheads OMR 11000 OMR 12500 Direct labor hours 1500 1485 Direct wages OMR 3000 OMR 3200 Direct materials OMR 2000 OMR 1900 Machine hours 3600 3520 Units produced 180 185 The predetermined overhead absorption rate for direct labor hours was OMR 6.5 per hour. A. Overheads absorbed into production will be: OMR Over-absorbed Overheads OMR 2847.50 Under-absorbed Overheads OMR 2750 Under-absorbed Overheads OMR 2847.50 Over-absorbed Overheads OMR 2750 B. Under-absorbed or Over-absorbed overheads will be