题目

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

$ _____over/under 

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考点:Chapter1Costing

Fixed costs per period per budget = $6,000 

Fixed costs absorbed = $12 × 450 = $5,400 

Under absorbed overhead = $6,000 – $5,400 = $600 

多做几道

 Actual overheads cost $180,000 and 40,000 machine hours were worked. 

Actual overheads cost $170,000 and 40,000 machine hours were worked. 

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5

【论述题】

Prepare profit statements for each period and for the two periods in total using both absorption costing and marginal costing. 

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6

【论述题】

Prepare profit statements for each of the six-monthly periods, using the following methods of costing. 

Marginal costing 

Prepare profit statements for each of the six-monthly periods, using the following methods of costing. 

Absorption costing 

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