A company operates an activity based costing $($ABC$)$ system to attribute its overhead costs to cost objects.

In its budget for the year$-$ending $31$st August, $2022.$ The company expected to place a total of $2000$ purchase

orders at a total cost of $1,00,000.$ This activity and its related costs were budgeted to occur at a constant

rate throughout the budget year which is divided into $13$ four week periods.

During the four$-$week period ended $30$th June $2021,$ a total of $200$ purchase orders were placed at a cost of

$9,000.$ The over recovery of these costs for the four$-$week period was

A$.2,000$

B$.3,000$

C$.1,500$

D$.1,000$