Overhead absorption cannot be determined without data

Steps:

• No actual or budgeted overhead figures provided.
• No absorption rate or activity levels given for July.
• Cannot compute variance without these inputs.
• Not enough information to select any option.

Why D is correct:

• Cannot confirm; lacks supporting data per absorption formula (Actual Overheads - Absorbed Overheads).

Why the others are wrong:

• A: No data to verify over absorption.
• B: No data to verify under absorption amount.
• C: No data to verify over absorption amount.

Final answer: Not enough information.