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2021年acca考试F2科目第八章练习题与解析(42)进入阅读模式

2021年acca考试F2科目第八章练习题与解析(42) 进入阅读模式 点我咨询

2020-12-18 08:59:05| 来源:中公财经

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

【单选题】A company manufacturers two products, M and N, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available:

Cost center Primary Finishing
Allocated and apportioned fixed overhead cost $41,000 $81,000
Direct labour minutes per unit:    
- Product M 15 18
- Product N 20 36

Budgeted production is5,000 units of product M and 6,500 units of product N. Fixed overhead costs are to be absorbed on a direct labour hour basis.

What is the budgeted fixed overhead cost per unit for product N?

A. $4

B. $5

C. $9

D. $13

【单选题】A company uses an overhead absorption rate of $4.10 per machine our, based on 49,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $196,000 and 47,000 machine hours were recorded on actual production.

By how much was the total overhead under or over absorbed for the period?

A. Over absorbed by $3,300

B. Over absorbed by $8,200

C. Under absorbed by $3,300

D. Under absorbed by $8,200

1 2

(责任编辑:张凤娇)
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