单项选择题

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单项选择题A、 B、 C、 D、

单项选择题A company had two production cost centres, machining and assembly.The budgeted and actual production overhead costs of machining is 212,000.The budgeted and actual production overhead costs of assembly is 134,000. Which of the following statements is true?

A．From the data available it is not possible to determine overhead over-/under-absorption
B．Machining overheads were over-absorbed and Assembly overheads were under-absorbed
C．Machining overheads were over-absorbed and Assembly overheads were over-absorbed
D．Machining overheads were under-absorbed and Assembly overheads were over-absorbed