The following information was obtained from the books of Everyday Ltd: Manufacturing cost per unit NS Fixed 3.5 Variable 5.5 Selling and administrative cost per unit Fixed 10.5 Variable 1.5 Selling price per unit 12 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