The budgeted overhead absorption rate for variable production overheads in department X of Lublin's factory is 3.00 per direct labour hour and for fixed overhead is 4.50 per direct labour hour. Actual direct labour hours worked exceeded the budget by 500 hours.

If expenditures were as expected for variable and fixed overheads, the total over-absorbed overhead for the period would be:

A507.50

B1,500.00

C2,250.00

D3,750.00