R 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