HELP PLEASEEE

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 under-absorbed by $1 540 b. Overheads were under-absorbed by $1,200 c. Overheads were over-absorbed by $1.540 o d. Overheads were over-absorbed by $1,200