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The overhead absorption rate for a business has been calculated as $5.50 per unit, based on estimated production of 11,000 units. Actual production is 11,250 units.Assuming actual overheads are as budgeted, what is the under- or over-absorption of overhead costs?

A. $1,375 under-absorption
B. $1,375 over-absorption
C. $550 under-absorption
D. $550 over-absorption

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Which of the following is the definition of marginal cost?

A. The cost of making one more unit of product
B. The total cost of one unit of product
C. Direct costs of making a product
D. Variable and fixed costs of making a product

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Under-absorption costing it is possible to manipulate the profit of the business by manufacturing more or fewer units than are needed for sales and standard inventory levels.What impact does manufacturing too many units have on the accounts under absorption costing?

A. Profit rises, inventory rises
B. Profit rises, inventory falls
C. Profit falls, inventory rises
D. Profit falls, inventory falls

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A process is expected to produce 100,000 bars of chocolate at a labour cost of $7,500 and a materials cost of $24,000. Actual production is 107,500 bars, what is the abnormal loss/gain?

A. $2,362.50 gain
B. $2,306.25 gain
C. $2,362.50 loss
D. $2,306.25 loss

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The following costs relate to a sports and leisure facility which has a café, a swimming pool and a gym. The café, pool and gym are each treated as a cost centre. Would these costs be allocated to the relevant cost centre or would they be apportioned?Chef's wages

Allocate
B. Apportion

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The overhead absorption rate for a business has been calculated as $5.50 per unit, based on estimated production of 11,000 units. Actual production is 11,250 units.Assuming actual overheads are as budgeted, what is the under- or over-absorption of overhead costs?

A. $1,375 under-absorption B. $1,375 over-absorption C. $550 under-absorption D. $550 over-absorption

Which of the following is the definition of marginal cost?

Under-absorption costing it is possible to manipulate the profit of the business by manufacturing more or fewer units than are needed for sales and standard inventory levels.What impact does manufacturing too many units have on the accounts under absorption costing?

A process is expected to produce 100,000 bars of chocolate at a labour cost of $7,500 and a materials cost of $24,000. Actual production is 107,500 bars, what is the abnormal loss/gain?

The following costs relate to a sports and leisure facility which has a café, a swimming pool and a gym. The café, pool and gym are each treated as a cost centre. Would these costs be allocated to the relevant cost centre or would they be apportioned?Chef's wages

A. $1,375 under-absorption
B. $1,375 over-absorption
C. $550 under-absorption
D. $550 over-absorption