Wendy Wall (WW) makes wall units. For the year, the following detail have been budgeted. Output, 10,000 unit, factory overheads $1250,000. of which 60% is variable. Each wall unit should take 2.5 hours of direct labor to produce. WW produced 9,500 units with 24,000 DLH used and $1,117,000 actual overhead was incurred.Overhead is allocated based on direct labor hours(DLH)

A. $ 75,000 over absorbed

B. $12,500 over absorbed

C. $12,500 under absorbed

D. $25,000 over absorbed