题目内容

Which of the following are part of the prime cost for a bicycle manufacturing company?

A. Canteen costs relating to the staff canteen
B. Salary for supervisor who supervises ten direct labour employees
Cost of plastic used to make bicycle seats
D. Maintenance cost of bicycle tyre-making machine

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Machine hours are used as a basis for overhead absorption in a production cost centre. The following data is available for June:What was the overhead absorption rate (OAR) in June?

A. $10.31
B. $10.70
C. $11.08
D. $11.50

For which of the following is a profit centre manager normally responsible?

A. Costs only
B. Revenues only
Costs and revenues only
D. Costs, revenues and investment

A business has estimated its budgeted overheads and levels of activity as follows:From the information given, what should be the basis for overhead absorption?Production department 1

A. Machine hours
B. Labour hours

Production department 2

A. Machine hours
B. Labour hours