MAJournal Entries for Over/Under Absorption

Hi, I have a doubt regarding the journal entries for over and under absorption. Now Overhead Absorption Rate is based on the Budgeted Level of Activity. That is OAR = Budgeted Expenditure / Budgeted Activity. Now the OAR is multiplied with the actual Activity to get the Actual Expenditure. Now considering the T Account i found in the Book for the Production overhead accoutn Production Overhead Account ____________________________________ Debit | Credit Labor 6000$ | Work in Progress 27000$ Materials 5000$ | Under absorbed 2000$ Expenses 18000$ | Total 29000 29000 Now i understand that the Work in Progress is the amount absorbed based on the actual activity. But is the Debit side the expenditure based on the budget activity.?