Triumph Bicycle Store produces only one bicycle type. The following information pertains to May: h What is the total period cost for the month of May? Kopo manufactures calculators. The information below pertains to April, its first month of operation: Kopo had budgeted for 4500 calculators, but during April, only 4000 calculators were manufactured. There was no inventory of calculators at the beginning of April and no sales occurred during April. What is the over- or under-absorption of overheads under standard costing? a. R12000 (over) b. R9 000 (over) c. R9 000 (under) d. R12 000 (under)