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| SPH Co absorbs fixed production overheads in one of its departments on the basis of machine hours. 100,000 machine hours are budgeted for the forthcoming period. The fixed production overhead absorption rate is $2.50 per machine hour. During the period, the following actual results were recorded： Standard machine hours 110,000 Fixed production overheads $300,000 Which ONE of the following statements is correct?(2 marks) A Overheads were $25,000 over absorbed. B Overheads were $25,000 under absorbed. C Overheads were $50,000 over absorbed. D No under or over absorption occurred. |