The overhead costs are absorbed to production at the rate of R4 per direct labour hour. Absorbed Actual Over/(under) overheads overheads absorbed Actual direct labour hours 10 000 R42 000 The over/(under) absorbed overheads amount to Select one: O A. R32 000 (under-absorbed) B. R2 000 over-absorbed O C. R2 000 (under-absorbed) D. R32 000 over-absorbed