Bumblebee Co absorbs production overhead costs on a unit basis. For the year just ended, Bumblebee Co's production overhead expenditure was budgeted at 150,000 but was actually 148,000 while the budgeted activity level (production units) was 30,000 units and 29,000 units were actually produced.

AFixed overheads were under absorbed by 5,000, this being the difference between budgeted expenditure and 29,000 units at 5 per unit.

BFixed overheads were under absorbed by 5,000, this being the difference between budgeted and actual production at 5 per unit.

CFixed overheads were over absorbed by 3,000, this being partly the difference between budgeted and actual expenditure and partly the production shortfall of 1,000 units.

DFixed overheads were under absorbed by 3,000, this being partly the difference between budgeted and actual expenditure and partly the production shortfall of 1,000 units.