hello sir question 22 in mock exam of open tution what is under /over absorption of fixed overhead? my answer is oar=8×3=24
overhead absorbed is 24×90000=2160000
actual absorbed is 700000
2160000-700000=14600000 over absorbtion
which is wrong and what is the use of opening and closing inventory in under and over absorption i really get confused and u explain how to do this question thanks