total overtime hours in addition to 3 extra days worked amounted to 680 hours 618459

From the following data relating to a production unit, work out the over- or under-absorbed which resulted during the month of review:

The unit having a strength of 20 work men planned for 290 working days of 8 hours each, with an hour break. Based on the earlier year’s trend, it is forecasted that their average absenteeism per workman would be 10 days in addition to the eligibility of 30 days annual leave.

The budgeted overheads related to the unit for the year amounted to Rs. 75,000 and the unit follows a system of recovering overheads on the basis of direct labour hour. The actual overheads during the year amounted to Rs. 71,200 and the following details regarding the actual working of the unit are available:

1. The factory worked for 3 extra days to meet the production target, but one additional paid holiday had to be declared.
2. There was a severe breakdown of a major equipment leading to a loss of 350 man- hours.
3. Total overtime hours (in addition to 3 extra days worked) amounted to 680 hours.
4. The actual average absenteeism per workman was 12 days.