When the amount of overheads absorbed is less than the amount of overheads actually incurred.

When the amount of overheads absorbed is less than the amount of overh

1.	When the amount of overheads absorbed is less than the amount of overheads actually incurred.
A.	Over absorption
B.	Under Absorption
C.	Excess Absorption
D.	None of the above
Answer» C. Excess Absorption

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When the amount of overheads absorbed is less than the amount of overheads actually incurred.

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