IAS 2

Dear Tutor, Hope you are fine and thank you for your lectures. Regarding IAS 2, in example 2 of chapter 10, in order to calculate the overhead we used : Actual overhead/budgeted unit. (please correct me if I am wrong!) Now my question is that in your question both actual and budgeted overhead were the same. what will be the answer if the actual and budgeted unit were the same, but actual and budgeted overhead were not the same. I mean for example suppose we have: Budgeted unit : 1000 Budgeted Overhead : 1000 Actual unit : 1000 Actual overhead: 1200 In this example the overhead would be: 1200/1000 = 1.2 per unit Or 1000/1000 = 1 per unit ? Thank you very much