A business has the following budgeted and actual results for a period.
budgeted fixed overheads: $354 000
actual fixed overheads: $360 000
under-absorption of overheads: $3 000
The fixed overheads are absorbed per unit.
The budgeted number of units were 118 000.
What is the actual level of activity in units?
1 )
118 000
119 000
3 )
120 000
4 )
121 000
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