practice assessment 3, task 5 (b)

I know this is an old question but thought I'd answer it for my own and perhaps other people's benefit:

Answer to 5 (a) Machining budgeted O.A.R. is £14.50, which is required to answer (b).
This is done by dividing the budgeted overheads of £38,425 by 2,650 budgeted machine hours.

(b) £14.50 O.A.R. x 2,750 actual machine hours = £39,875
Actual overheads £41,250 - absorbed £39,875 = an under-absorption of £1,375.

I hope this helps someone. :-)