题目内容

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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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

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

1. 完成一个学生信息调查卡程序,完善各种事件,并显示最后结果(参考教材第10章课后论述题2-1)

以下关于轴力的说法中,错误的是?

A. 拉压杆的内力只有轴力
B. 轴力的作用线与杆轴重合
C. 轴力是沿杆轴作用的外力
D. 轴力与杆的横截面和材料无关

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