Which of the following units would be the most appropriate basis upon which to apportion heating and lighting costs?
A. Machine hours
B. Labour hours
C. Number of employees
D. Relative floor areas
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Production centre A has incurred the following production overhead costs.Which of the following statements is true for Production centre A?
A. Overheads have been under-absorbed by $10,000
B. Overheads have been over-absorbed by $5,100
C. Overheads have been under-absorbed by $5,100
D. Overheads have been over-absorbed by $10,000
The following information is available for the month of November:Which of the TWO following statements are true for November?
A. Profit will be higher under marginal costing than under absorption costing
B. Profit will be the same under both absorption and marginal costing
Closing inventory valuation will be higher under absorption costing than marginal costing
D. Opening inventory valuation will be higher under absorption costing than marginal costing
Do the statements below relate to absorption costing or marginal costing?Required for inventory valuation under IAS 2
Absorption costing
B. Marginal costing
Fixed costs treated as a period cost
Absorption costing
B. Marginal costing
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