The data for a business are shown below. Budgeted manufacturing overhead $234\,000$ Budgeted direct labour hours 45,000 Actual manufacturing overhead $243\,600$ Actual direct labour hours 42,000 Calculate the amount by which overhead was under- or over-absorbed.
- A$25\,200$ over absorbed
- B$25\,200$ under absorbed
- C$27\,000$ over absorbed
- D$27\,000$ under absorbed