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Particulars Budgeted Actual Overheads OMR 5000 OMR 5100 Direct labor hours 950 925 Direct wages OMR2500 OMR 2600 Direct materials OMR 4000 OMR 3850 Machine

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Particulars Budgeted Actual Overheads OMR 5000 OMR 5100 Direct labor hours 950 925 Direct wages OMR2500 OMR 2600 Direct materials OMR 4000 OMR 3850 Machine hours 2600 2520 Units produced 275 290 The predetermined overhead absorption rate for direct labor hours was OMR Sper hour. A. Overheads absorbed into production will be B. Under-absorbed or Over-absorbed overheads will be: 1

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