| A manufacturing company uses a machine hour rate to absorb production overheads, which were budgeted to be£130,500 for 9,000 machine hours. Actual overheads incurred were £128,480 and 8,800 machine hours were
 recorded.
 What was the total under absorption of production overheads?
 A £880
 B £900
 C £2,020
 D £2,900
   A |