What would be the entry in an integrated accounting system to record the charging of direct labour production costs?
A. Dr Production overhead Cr Wages
B. Dr Wages Cr Work in progress
C. Dr Work in progress Cr Wages
Dr Wages Cr Production overhead
查看答案
Which of the following describes the labour efficiency ratio?
A. Measures whether total direct labour hours worked were greater or less than budgeted
B. Measures how expected labour hours for actual production output for a period compares with the budgeted hours
C. Measures the proportion of available hours that were lost through no fault of the workforce
D. Measures whether the production output took more or less time than expected
J Co uses absorption costing and absorbs overheads on the basis of machine hours. The following data is available for June:What was the overhead absorption rate (OAR) in June?
A. $7.27
B. $7.52
C. $7.59
D. $7.65
Which TWO of the following will result in under absorption of fixed production overhead using an absorption rate based on machine hours?
A. Budgeted machine hours were more than actual machine hours and budgeted and actual overhead expenditure was the same as budget
Budgeted and actual machine hours were the same and actual overhead expenditure was more than budget
C. Budgeted machine hours were less than actual machine hours and actual overhead expenditure was less than budget
D. Budgeted and actual machine hours were the same, and budgeted and actual overhead expenditure were the same
In an absorption cost accounting system what would be the entry in the cost accounts to record the absorption of production overheads?
A. Dr Production overhead control account, Cr Work-in-progress control account
B. Dr Production overhead control account, Cr Materials control account
C. Dr Materials control account, Cr Production overhead control account
Dr Work-in-progress control account, Cr Production overhead control account
微信支付 
支付宝支付