Traditional costing methods — practice question

The information below is given for a manufacturing business. What might result in under-absorption of overheads?

• Amachine hours: actual $2000$, budget $1000$
• Boverhead expenditure ($): actual $8000$, budget $10000$
• Cproduction units: actual $3000$, budget $5000$
• Dsales units: actual $6000$, budget $5000$