A business absorbs its overheads on the basis of machine hours.
The following information is provided.
By how much were overheads under-absorbed or over-absorbed?
1 )
over-absorbed by $\$ 30000\;$
under-absorbed by $\$ 30000$
3 )
over-absorbed by $\$ 60000\;$
4 )
under-absorbed by $\$ 60000\;$
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