Which TWO of the following are apportioned by absorption costing?
Administration expenses
B. General maintenance
C. Bought in parts
D. Factory foreman’s salary
查看答案
Under absorption costing, which of the following bases would be BEST suited to the apportionment of building maintenance costs?
A. Units produced
B. Labour hours
C. Floor area
D. Number of employees
Which costs are used to calculate a predetermined absorption rate?
Actual
B. Previous year's actual
C. Budget
D. A mixture
Which of the following shows how to calculate the contribution of a product?
A. Sales income – fixed costs = contribution
B. Fixed costs + variable costs = contribution
C. Sales income – all costs = contribution
D. Sales income – variable cost = contribution
Which of the following statements relating to absorption costing and marginal costing is TRUE?
A. Inventory value is higher under marginal costing
B. Marginal costing includes all the costs of production
C. Marginal costing values inventory at the total variable cost
D. Marginal costing includes an element of fixed costs
微信支付 
支付宝支付