【答案】B。
解析：Actual overheads -budgeted overheads<0, overhead多吸收(NO: negative: over-absorbed)
Actual overheads -budgeted overheads>0, overhead少吸收(PU : positive: under-absorbed)
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
【答案】$375,000。
解析：Budgeted absorption rate for fixed overhead = $300,000/6,000=$50 per unit
Fixed overhead absorbed = 7,500 units x $50=$375,000
知识点：Overhead absorption (Chapter 8 Accounting for overheads)
