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A 工作1-3的自由时差为零 B 工作2-4的自由时差为2 C 工作2-5为关键工作 D 工作3-5的总时差为零 E 工作4-6的总时差为2
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2 .某工程双代号网络计划如下图所示，图中已标出的各个节点的最早时间和最迟时间，该计划表明（ ）。
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3 .
A $11 B $12 C $14 D $15
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4 .A company uses an overhead absorption rate of $3·50 per machine hour, based on 32,000budgeted machine hours for the period. During the same period the actual total overheadexpenditure amounted to $108,875 and 30,000 machine hours were recorded on actualproduction.By how much was the total overhead under or over absorbed for the period?
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5 .A cost centre has an overhead absorption rate of $4·25 per machine hour, based on a budgetedactivity level of 12,400 machine hours.In the period covered by the budget, actual machine hours worked were 2% more than thebudgeted hours and the actual overhead expenditure incurred in the cost centre was $56,389.What was the total over or under absorption of overheads in the cost centre for theperiod?
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A $10 B $11 C $12 D $13
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8 .A manufacturing company uses a machine hour rate to absorb production overheads, whichwere budgeted to be $130,500 for 9,000 machine hours. Actual overheads incurred were$128,480 and 8,800 machine hours were recorded.What was the total under absorption of production overheads?
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