超星 - chapter 06 自测题

单选题

A factory consists of two production cost centres (G and H) and two service cost centres (J and K).The total overheads allocated and apportioned to each centre are as follows:GHJK$40,000 $50,000 $30,000 $18,000The work done by the service cost centres can be represented as follows:GHJKPercentage of service cost centre J to 30%70%--Percentage of service cost centre K to 50% 40% 10% -The company apportions service cost centre costs to production cost centres using a method that fully recognizes any work done by one service cost centre for another.What are the total overheads for production cost centre G after the reapportionment of all service cost centre costs?

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

单选题

A company uses absorption costing with a predetermined hourly overhead absorption rate. The following situations arose last month:(i) Actual hours worked exceeded planned hours.(ii) Actual overhead expenditure exceeded planned expenditure.Which of the following statements is correct?

A. Situation (i) would cause overheads to be over absorbed and situation (ii) would cause overheads to be under absorbed.
B. Situation (i) would cause overheads to be under absorbed and situation (ii) would cause overheads to be over absorbed.
C. Both situations would cause overheads to be over absorbed.
D. Both situations would cause overheads to be under absorbed.

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单选题

A cost centre has an overhead absorption rate of $4.25 per machine hour, based on a budgeted activity level of 12,400 machine hours.In the period covered by the budget, actual machine hours worked were 2% more than the budgeted 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 the period?

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

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单选题

A company uses an overhead absorption rate of $3.50 per machine hour, based on 32,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $108,875 and 30,000 machine hours were recorded on actual production.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

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