题目内容
9.2 The overhead absorption rate for product T is $4 per machine hour. Each unit of requires 3 machine hours. Inventories of product T last period were: UnitsOpening inventory 2,400Closing inventory 2,700Compared with the marginal costing profit for the period, the absorption costing profit for product T will be:
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9.1 The following data is available for period 9. Opening inventory 10,000 units Closing inventory 8,000 units Absorption costing profit $280,000 The profit for period 9 using marginal costing would be :
8.8 Which of the following would be the most appropriate basis for apportioning machinery insurance costs to cost centers within a factory ?
Over-absorbed overheads occur when
8.4 Which of the following statements about predetermined overhead absorption rates are true ? (i) Using a predetermined absorption rate avoids fluctuations in unit costs caused by abnormally high or low overhead expenditure or activity levels (ii) Using a predetermined absorption rate offers the administrative convenience of being able to record full production costs sooner (iii) Using a predetermined absorption rate aviods problem of under/over absorption of overheads because a constant overhead rate is available.
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