The management accountant's report shows that fixed production overheads were over- absorbed in the last accounting period.

What is the combination that is certain to lead to this situation?

a.

production volume is higher than budget and actual expenditure is lower than budget

b.

production volume is higher than budget and actual expenditure is higher than budget

c.

production volume is lower than budget and actual expenditure is higher than budget

d.

production volume and actual cost are as budgeted