the management accountant rsquo s report shows that fixed production overheads were 610004

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The management accountant’s report shows that fixed production overheads were over-absorbed in the last accounting period. The combination that is certain to lead to this situation is

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A	lower than budget	and	higher than budget
B	Higher than budget	and	higher than budget
C	As budgeted	and	as budgeted
D	higher than budget	and	lower than budget

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