A business applies an overhead absorption rate of $\$20$ for each direct labour hour. For April, budgeted direct labour hours were $6000$ and actual direct labour hours came to $6100$. The month’s overheads were under absorbed by $\$3000$. What was the amount of actual overheads in April?
- A$\$117000$
- B$\$119000$
- C$\$123000$
- D$\$125000$