over and underabsorption of fixed overheads

thank you very much for your help

I came across this question from BBP Revision kit.

A company absorbs overheads in one of its departments on the basis of machine hour there were 100000 budgeted machine hours for the forthcoming period. the fixed production overheads absorption rate was 2.50 per machine hour.

during the period the following actual results were recorded.

standard machine hours 110000
fixed production overheads 300000
what was the fixed overheads under/over absorption rate.

I have ended up with the same answer as the book however I have done my working in slightly different way from the book I was checking weather what I have done will be fine in the exam or weather it was a coincidence. thank you very much for your assistance.

the book way is.

overhead absorbed 110000*2.50 equals 275000
overhead incurred 300000
euqals
25000 under absorbed.

I have done my calculation this was.

budgeted overheads 100000*2.50 equals 250000
the std machine hours of 110000*2.50 equals 275000

equals 25000 under absorbed.