Overhead costs allocated and apportioned are $32,900,42,750$ and $14,000$ for centres A$,$ B & C$,$ respectively. Overheads in cost centre C are reapportioned to the Production cost centres A and B in $80\%$ and $20\%$ in B$.$Machine hours in cost centre A are $2500.$ The OAR in cost centre B is $10\mathrm{.}00$ per machine hour. actual information for the same period is that overhead cost incurred in cost centre A including the reapportionment is $37,920.$Machine hours worked are in A $-2670,$ B$-3225.$ Overheads were over$-$absorbed in cost centre B by $1,800.$

Required : For cost centre A find the budgeted overhead absorption rate for the period and the over or under$-$absorption of overheads for the period.

For cost centre B$,$ find the budgeted OAR and the actual OAR for the period.