题目内容
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?
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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
Specialist cleaning of the swimming pool
Heat and light for the building
Insurance costs
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