[单选题]
A company uses absorption costing with a predetermined hourly fixed overhead absorption rate.Last year, the following situations arose: (i)Actual overhead expenditure was less than the budgeted expenditure. (ii)Actual hours worked were less than the budgeted hours used to set the predetermined overhead absorption rate. Which of the following statements is correct?
A .Both situations would cause the overheads to be under absorbed
B .Both situations would cause the overheads to be over absorbed
C .Situation (i) would cause the overheads to be under absorbed and situation (ii) would cause the overheads to be over absorbed
D .Situation (i) would cause the overheads to be over absorbed and situation (ii) would cause theoverheads to be under absorbed.
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