Overhead cost issues. [From CIMA Management Accounting Pillar Managerial Level 1 Paper, November 2006] X Ltd has two production departments, Assembly and Finishing, and two service departments, Stores and Maintenance. Store provides the following service to the production departments: 60% to Assembly and 40% to Finishing. Maintenance provides the following service to the production and service departments: 40% to Assembly, 4% to Assembly, 45% to Finishing an 15% to Stores. The budgeted information for the year is as follows: At the end of the year after apportioning the service department overheads, the total fixed production overheads debited to the Assembly department's fixed production overhead control account were 180000. the actual output achieved was 120000 units. Required 1 Calculate the under/over absorption of fixed production overheads for the Assembly department