D. Over absorbed overhead of R100 000 . Sahlumbe Limited uses a predetermined overhead recovery rate based on machine hours. Budgeted manufacturing overheads for the year amounted to R720 000, but the actual manufacturing overheads incurred was R738 000. During the year, the company absorbed R714 000 of manufacturing overheads on 119000 actual machine hours. What was the company's budgeted level of machine-hours for the year? Select one: A. 116098 hours B. 119000 hours