The management accountant’s report shows that fixed production overheads were over-absorbed in the last accounting period. The combination that is certain to lead to this situation is
Productions activity |
and |
Fixed overhead expenditure |
|
A |
lower than budget |
and |
higher than budget |
B |
Higher than budget |
and |
higher than budget |
C |
As budgeted |
and |
as budgeted |
D |
higher than budget |
and |
lower than budget |