A company absorbs overheads, on machine hours which were budgeted at 11,250 with overheads of Rs.2,58,750. Actual results were 10,980 hours with overheads of Rs.2,54,692. Overheads were:

A

underabsorbed by Rs.2,152

B

overabsorbed by Rs.4,058

C

underabsorbed by Rs.4,058

D

overabsorbed by Rs.2,152