2021年acca考试F2科目第八章练习题与解析(45)
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【填空题】A company absorbs overheads on machine hours. In a period, actual machine hours were 25,860, actual overheads were $686,000 and there was over absorption of $63,940.
What was the budgeted overhead absorption rate per machine hour (to the nearest $)?
()$
【单选题】A company absorbs fixed production overheads in one of its departments on the basis of machine hours. There were 85,000 budgeted machine hours for the forthcoming period. The fixed production overhead absorption rate was $2.90 per machine hour.
During the period, the following actual results were recorded:
Standard machine hours 85,900
Fixed production overheads $250,000
What was the fixed production overhead under/over absorption amount?
A. Over absorbed by $3,500
B. Under absorbed by $2,160
C. Over absorbed by $2,160
D. Under absorbed by $3,500
【答案】29。
解析:The budgeted overhead absorption rate was $29 per machine hour (to the nearest $)
| $ | |
| Actual overheads incurred | 686,000 |
| Over-absorbed overhead | 63,940 |
| Actual overheads absorbed | 749,940 |
Actual overheads absorbed/ Actual machine hours = Amount absorbed per machine hour
$749,940/25,860 = $29 per machine hours
知识点:Over and under absorption of overheads (Chapter 8 Accounting for overheads)
【答案】D。
解析:
| $ | |
| Overhead absorbed (85,000 std hours x $2.90) | 246,500 |
| Overhead incurred | 250,000 |
| Overhead under absorbed | 3,500 |
The overhead is under absorbed because the overhead absorbed was less than the overhead incurred.
知识点:Over and under absorption of overheads (Chapter 8 Accounting for overheads)
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