Under-absorption equals actual overhead minus absorbed overhead, but calculation doesn't match options Steps:

• Calculate absorbed overhead: absorption rate × actual machine hours = $15 × 8500 =$127500.
• Under-absorption = actual overhead - absorbed overhead = $1950.
• Actual overhead = absorbed overhead + under-absorption = $127500 +$1950 = $129450.
• This value is not among the options, indicating ambiguity in how under-absorption is defined (e.g., volume-only vs. total variance) or possible error in problem data. Not enough information.

Why D is correct:

• Cannot confirm; $14400 does not align with standard formula for actual overheads.

Why the others are wrong:

• A: $103500 =$15 × 6900 hours, unrelated to given data.
• B: $111000 =$15 × 7400 hours, unrelated to given data.
• C: $19500 = 10 × under-absorption amount, possibly a miscalculation but not actual overheads.

Final answer: Not enough information.