2021年acca考试F2科目第八章练习题与解析(47)
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【单选题】X Co has two service centres serving two production departments. Overhead costs apportioned to each department are as follows.
| Production departments | Service centres | |||
| A | B | Stores | Canteen | |
| $ | $ | $ | $ | |
| Allocated and apportioned overheads | 560,400 | 180,600 | 265,300 | 66,500 |
| Estimated work done by the service centres for other departments | ||||
| Stores | 40% | 40% | --- | 20% |
| Canteen | 50% | 30% | 20% | --- |
The business uses the step down method of apportionment.
After the apportionment of the service centres to the production departments, what will the total overhead cost be for the A department?
A. $699,770
B. $712,081
C. $741,245
D. $734,613
【单选题】A company uses standard absorption costing to value inventory. Its fixed overhead absorption rate is $15 per labour hour and each unit of production should take three hours. In a recent period where there was no opening inventory of finished goods, 40,500 units were produced using 150,000 labour hours. 38,000 units were sold. The actual profit was $598,000.
What profit would have been earned under a standard marginal costing system?
A. $485,500
B. $560,500
C. $495,111
D. $710,500
【答案】C。
解析:
| Production departments | Service centres | |||
| A | B | Stores | Canteen | |
| Overhead | 560,400 | 180,600 | 265,300 | 66,500 |
| Reapportion stores(40:40:20) | 106,120 | 106,120 | (265,300) | 53,060 |
| Reapportion canteen(50:30) | 74,725 | 44,835 | --- | (119,560) |
| 741,245 | 331,555 | |||
知识点:Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
【答案】A。
解析:存货水平变化导致两种成本法下的利润不同,存货上升2500 units,存货增多,absorption costing下的利润高,profit(MC) = profit(AC) – O.A.R*3*2500 unit = $598,000-2,500*3*15 = $485,500
知识点:Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
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