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?

1 .

A $11 B $12 C $14 D $15

题型: 单选题 提问时间: 2021-08-23

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2 .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?

A Under absorbed by $3,875 B Under absorbed by $7,000 C Over absorbed by $3,875 D Over absorbed by $7,000

题型: 单选题 提问时间: 2021-08-23

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3 .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?

A $1,054 over absorbed B $2,635 under absorbed C $3,689 over absorbed D $3,689 under absorbed

题型: 单选题 提问时间: 2021-08-23

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4 .

A $122,400 B $124,716 C $126,000 D $127,000

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5 .

A $10 B $11 C $12 D $13

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7 .Which of the following would NOT be classified as a service cost centre in amanufacturing company?

A Product inspection department B Materials handling department C Maintenance department D Stores

题型: 单选题 提问时间: 2021-08-23

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8 .

A $58,000 B $58,540 C $59,000 D $59,540

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9 .A company manufactures and sells a single product. For this month the budgeted fixedproduction overheads are $48,000, budgeted production is 12,000 units and budgeted sales are11,720 units.The company currently uses absorption costing.If the company used marginal costing principles instead of absorption costing for thismonth, what would be the effect on the budgeted profit?

A $1,120 higher B $1,120 lower C $3,920 higher D $3,920 lower

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10 .Last month, when a company had an opening inventory of 16,500 units and a closinginventory of 18,000 units, the profit using absorption costing was $40,000. The fixedproduction overhead rate was $10 per unit.What would the profit for last month have been using marginal costing?

A $15,000 B $25,000 C $55,000 D $65,000

题型: 单选题 提问时间: 2021-08-23

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