MCQOPTIONS
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				| 1. | 
                                    …………….is the excess of overheads absorbed over the actual amountof overheads incurred. | 
                            
| A. | Over absorption of overheads | 
| B. | under absorption of overheads | 
| C. | overheads absorption | 
| D. | none of these. | 
| Answer» B. under absorption of overheads | |