Overhead absorption based on actual output Steps:

• Calculate absorption rate per unit: 4 direct labour hours/unit × $40/hour =$160/unit.
• Actual absorbed overhead = actual output × absorption rate per unit.
• Actual output = actual absorbed overhead ÷ absorption rate per unit = $324,000 ÷$160 = 2,025 units. Not enough information: The phrasing linking the $40 direct labour rate to overhead absorption is ambiguous; if$40 is the overhead rate per DLH, output is 2,025 units (not in choices), but no overhead rate is explicitly given.

Final answer: Not enough information.