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
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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
The following data applies to Process A for December:What is the cost per kg of output?
A. $7.85
B. $8.64
C. $10.58
D. $11.69
Ranebow Co incurred the following overheads in Year 1:What proportion of the total overheads will be apportioned to Department 1?
A. 45.8%
B. 51.4%
C. 54.2%
D. 184.5%
Rowboat Co uses absorption costing and a predetermined overhead absorption rate per unit. The following information relates to period 3: Which of the following statements is true?
A. Fixed overheads were under-absorbed by $1,000
B. Fixed overheads were over-absorbed by $5,000
C. Fixed overheads were under-absorbed by $5,000
D. Fixed overheads were over-absorbed by $1,000
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