What would lead to the under-absorption of overheads?
- Aactual expenditure is less than budgeted and actual units produced is less than budgeted
- Bactual expenditure is less than budgeted and actual units produced is more than budgeted
- Cactual expenditure is more than budgeted and actual units produced is less than budgeted
- Dactual expenditure is more than budgeted and actual units produced is more than budgeted