A business gives the following figures: budgeted overhead costs $280\,000$, budgeted labour hours $25\,000$, budgeted machine hours $20\,000$, actual overhead cost $336\,000$, actual labour hours $35\,000$, and actual machine hours $30\,000$. What is the over-absorption or under-absorption of overheads?
- A$56\,000$ over absorbed
- B$56\,000$ under absorbed
- C$84\,000$ over absorbed
- D$84\,000$ under absorbed