A business allocates overheads on the basis of machine hours. In the most recent quarter, its budgeted and actual figures were: - actual overheads: $127346$ - actual machine hours: $5490$ - budgeted overheads: $129375$ - budgeted machine hours: $5625$ Calculate the amount by which overheads were under-absorbed or over-absorbed.
- Aover absorbed by $1076$
- Bover absorbed by $2029$
- Cunder absorbed by $1076$
- Dunder absorbed by $2029$