A company has produced its budget for the next year with an estimate of $8,400,000 for fixedproduction overheads and of 1,050,000 for productive labour hours. A pre-determined fixedoverhead absorption rate was calculated on the basis of these figures.Actual results for the year showed fixed overheads of $8,680,000 and productive labour hoursof 1,120,000.What is the total over or under absorption of fixed overheads for the period?
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