ob 160 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.

1. Overheads absorbed into production will be:

a-OMR 23400

b-OMR 22880

c-OMR 9652.50

d-OMR 9750

2.

Under-absorbed or Over-absorbed overheads will be:

a-Under-absorbed Overheads OMR 2847.50

b-Over-absorbed Overheads OMR 2750

c-Over-absorbed Overheads OMR 2847.50

d-Under-absorbed Overheads OMR 2750