解析:The budgeted overhead absorption rate was $29 per machine hour (to the nearest $)
| $ | |
| Actual overheads incurred | 686,000 |
| Over-absorbed overhead | 63,940 |
| Actual overheads absorbed | 749,940 |
Actual overheads absorbed/ Actual machine hours = Amount absorbed per machine hour
$749,940/25,860 = $29 per machine hours
知识点:Over and under absorption of overheads (Chapter 8 Accounting for overheads)
【答案】D。
解析:
| $ | |
| Overhead absorbed (85,000 std hours x $2.90) | 246,500 |
| Overhead incurred | 250,000 |
| Overhead under absorbed | 3,500 |
The overhead is under absorbed because the overhead absorbed was less than the overhead incurred.
知识点:Over and under absorption of overheads (Chapter 8 Accounting for overheads)
1 2
免责声明:本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、交流学习使用,不涉及商业盈利目的。如涉及版权问题,请联系本站管理员予以更改或删除。
| 近期考试 | 报名时间 |
|---|---|
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 |
04-23
04-23
04-23
04-23
04-23
04-23
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16
02-16