The following information was obtained from the books of Everyday Ltd: Manufacturing cost per unit N$ Fixed 3.5 Variable 5.5 Selling and administrative cost per unit Fixed 0.5 Variable 1.5 12 Selling price per unit Normal capacity (per month) 8 000 The company manufactured 7 500 and sold 7 000 units during April 2021. During May 2021, 8 500 units were manufactured and 9 000 units sold. Actual costs incurred were as per budget. Compute the amount of over/under absorption of overhead for May 2021