The following data are available relating to overheads in two production cost centres: Cost centre B K76,910,000 Budget Actual Absorbed ABCD Cost centre A K54,030,000 K54,960,000 D ? Over/under-absorbed What is known on the basis of the available data above? A Actual overheads in cost centre B were less than budget. Overheads absorbed in cost centre B exceeded actual overheads. Overheads were over-absorbed in cost centre A. Overheads were under-absorbed in cost centre A. ? ? K76,250,000 K520,000 under-absorbed