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　　1.3R Ltd absorbs overheads based on units produced. In one period 110,000 units were produced andthe actual overheads were ?500,000. Overheads were ?50,000 over-absorbed in the period.
　　The overhead absorption rate was
　　A?4?00 per unit.
　　B?4?50 per unit.
　　C?5?00 per unit.
　　D?5?50 per unit