overhead absorption kaplan exam kit

question: A law firm recovers overheads on chargeable consulting hours. Budgeted overheads were $615,000 and actual consulting hours were 32,150. Overheads were under-recovered by $35,000. Actual overheads were $694,075. What is the budgeted overhead absorption rate per hour (to 2 decimal places)? A $20.21 B $20.50 C $21.59 D $22.68 sir question is asking budgeted overhead absorption rate per hour so we should use the budgeted overheads/ budgets hours but in the solution, they have done it as calculated the absorption overhead=(659,075)/actual consulting hours (32,150) I don't understand the reason why they have done by taking absorption overhead and actual consulting hours does budgeted overhead absorption rate and overhead absorption rate mean the same?