管理会计习题与答案：Accounting for overhead unit Test and Answer.docxVIP

一、单选题 1、Which of the following is correct when considering the allocation, apportionment and reapportionment of overheads in an absorption costing situation? A.Allocation is the situation where part of an overhead is assigned to a cost centre. B.Any overheads assigned to a single department should be ignored. C.Costs may only be reapportioned from production centres to service centres. D.Only production related costs should be considered. 正确答案：D 解析：Only production related costs should be considered when considering the allocation, apportionment and reapportionment of overhead in an absorption costing situation. 2、?Which of the following would be the most appropriate basis for apportioning machinery insurance costs to cost centres within a factory? A.The operating hours of the machinery in each cost centre B.The number of machines in each cost centre C.The value of the machinery in each cost centre D.The floor area occupied by the machinery in each cost centre 正确答案：C 解析： The insurance cost is likely to be linked to the cost of replacing the machines, therefore the most appropriate basis for apportionment is the value of machinery.3、?A company manufactures two products, X and Y, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available: ? Cost centre Primary Finishing ?Allocated and apportioned fixed ??overhead costs $96,000 $82,500 ?Direct labour minutes per unit: – product X 36 25 – product Y 48 35 ? ?Budgeted production is 6,000 units of product X and 7,500 units of product Y. ?Fixed overhead costs are to be absorbed on a direct labour hour basis. What is the budgeted fixed overhead cost per unit for product Y? A.$14 B.$12 C.$11 D.$15 正确答案：D 解析： Total direct labour hours: Primary (6,000 x 36 ÷ 60) + (7,500 x 48 ÷ 60)= 9,600 Finishing (6,000 x 25 ÷ 60) + (7,500 x 35 ÷ 60) =6,875 Absorpti