The budgeted manufacturing overheads for an estimated $12500$ units for $2023$ were R$200000.$ The number of units

produced was $12000.$ The actual overheads were R$205000.$ Which of the following represents the over$-$applied or

under$-$applied overheads for $2023?$

A$.$

R$5000$ over$-$applied

B$.$

R$5000$ under$-$applied

C

R$13000$ under$-$applied

D

R$13000$ over$-$applied