Based on the data below, what is the amount of the overhead under-/over-absorbed? Budgeted overheads Budgeted machine hours Actual machine hours Actual overheads $493,200 10,960 10,493 $514,157
A. $20,957 under-absorbed B. $21,015 over-absorbed C. $21,015 under-absorbed D. $41,972 under-absorbed