第七章单元测试
- The OAR for the sewing department at Tom's ltd is £10.25 per labour hour. During the month of March 1024 labour hours were worked and overheads incured were £10247. Calculate the difference and determine whether it is over absorbed or under absorbed? （ ）
- The OAR for the sewing department at Henry’s ltd is £5 per labour hour. During the month of May 1750 labour hours were worked and overheads incured were £9300. Calculate the difference and determine whether it is over absorbed or under absorbed? （ ）
- 间接费用分配标准可以是（ ）。
- Direct appointment means the service centre costs are charged to all cost centres (including service centres) and the method is continued until the service cost centre totals are zero.（ ）.
- Total cost centre overheads is 360, expected labour hours is 6, calculate OAR =360/6=60 per hour.（ ）.
A:249, under absorbed B:10247, under absorbed C:10496, over absorbed D:249, over absorbed
答案:249, over absorbed
A:9300, over absorbed B:8750, under absorbed C:550, under absorbed D:550, over absorbed
A:面积 B:人数 C:金额 D:电量
A:错 B:对
A:对 B:错
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