篩選結(jié)果 共找出19題

List as many possible bases of absorption (or 'overhead recovery rates') as you can think of.?

Using the information in, and the results of, the question on page 7, determine budgeted overhead?absorption rates for each of the production departments using appropriate bases of absorption.?

The total production overhead expenditure of the company in the questions above was $176,533 and its?actual activity was as follows.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Machine shop A? ? ? ? ? ? ? ? ? ?Machine shop B? ? ? ? ? ? ? ? ? Assembly?

Direct labour hours? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?8,200? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 6,500? ? ? ? ? ? ? ? ? ? ? ? ? ? ?21,900?

Machine usage hours? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 7,300? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?18,700? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?–--?

Required?

Using the information in and results of the previous questions, calculate the under- or over-absorption of?overheads.?

______________ is the process of determining the costs of products, activities or services.?

Fill in the blanks in the statements about marginal costing and absorption costing below.?

(a) If inventory levels _____________?between the beginning and end of a period, absorptioncosting will report the higher profit.?

(b) If inventory levels decrease, ?_____________costing will report the lower profit.?

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?

Over-absorption means that the overheads charged to the cost of sales are greater than the overheads actually incurred.??

A

True

B

False?