A business allocates overheads on the basis of machine hours. In the previous month, it recorded the following figures: actual overheads $158\,200$, actual machine hours $7310$, budgeted overheads $168\,200$, budgeted machine hours $8410$. Which of the following statements is correct?
- AOverheads were over-absorbed by $10\,000$.
- BOverheads were over-absorbed by $12\,000$.
- COverheads were under-absorbed by $10\,000$.
- DOverheads were under-absorbed by $12\,000$.