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Southcott Co is a firm of financial consultants which offers short revision courses on taxation and auditing?for professional examinations. The firm has budgeted annual overheads totalling $152,625. Until recently?the firm has applied overheads on a volume basis, based on the number of course days offered. The firm?has no variable costs and the only direct costs are the consultants' own time which they divide equally?between their two courses.??

The following information relates to the past year and is expected to remain the same for the coming year.??


All courses run with a maximum number of students (30), as it is deemed that beyond this number the?learning experience is severely diminished, and the same centre is hired for all courses at a standard daily?rate. The firm has the human resources to run only one course at any one time.?

33

【論述題】

?Calculate the overhead cost per course for auditing using traditional volume based absorption?costing to the nearest dollar.?

Calculate the figure for over/(under) absorption of production overheads for Period 3?

$ _____over/under?

?When Solo compares their profits reported under absorption costing and marginal costing during a?period when the level of inventory increased:??

Absorption costing profits will be higher and closing inventory valuations lower than those?under marginal costing.??

Absorption costing profits will be higher and closing inventory valuations higher than those?under marginal costing.??

Marginal costing profits will be higher and closing inventory valuations lower than those?under absorption costing.??

Marginal costing profits will be higher and closing inventory valuations higher than those?under absorption costing.?

How is an overhead absorption rate calculated??

A

Estimated overhead ÷ actual activity level?

B

Estimated overhead ÷ budgeted activity level?

C

Actual overhead ÷ actual activity level?

D

Actual overhead ÷ budgeted activity level?