For July, the following figures were available for a department. direct labour hours: budget $40\,000$, actual $41\,950$ machine hours: budget $60\,000$, actual $60\,900$ overheads: budget $480\,000$, actual $499\,200$ What amount of overheads was over or under absorbed for July?
- A$4200$ over absorbed
- B$4200$ under absorbed
- C$12\,000$ over absorbed
- D$12\,000$ under absorbed