发布时间 : 星期五 文章ACCA F2 练习题（2012版）更新完毕开始阅读
Which of the following statements is correct ?
A There was no under or over absorption of overhead B Overhead was $13,636 over absorbed C Overhead was $12,500 over absorbed D Overhead was $12,500 under absorbed Answer：D
8.17 Actual overhead $496,980 Actual machine hours 16,566 Budgeted overhead $475,200
Based on the data above, and assuming that the budgeted overhead absorption rate was $32
per hour, the number of machine hours (to the nearest hour) budgeted to be worked were
hours.
A 14,850 B 15,531 C 16,566
D 33,132 Answer：A 8.18
Budgeted overheads $690,480 Budgeted machine hours 15,344 Actual machine hours 14,128 Actual overheads $679,550 Based on the data above, the machine hour absorption rate is (to the nearest $) $ per machine hour.
A 44 B 45 C 48
D 49 Answer：B
8.19 A company absorbs overheads on machine hours. In a period, actual machine hours were
22,435, actual overheads were $496,500 and there was over absorption of $64,375. The budgeted overhead absorption rate was $ per machine hour (to the nearest $).
A 19
B 22 C 25
D 27 Answer：C
8.20 A company absorbs fixed production overheads in one of its departments on the basis of
machine hours. There were 100,000 budgeted machine hours for the forthcoming perid. The fixed production overhead absorption rate was $2.50 per machine hour.
During the period, the following actual results were recorded: Standard machine hours 110,000 Fixed production overheads $300,000 Fixed production overhead was ahsorbed by $ A Over absorbed by $25,000 B Under absorbed by $50,000 C Over absorbed by $50,000
D Under absorbed by $25,000 Answer：D
9、Absorption costing and marginal costing 9.1 The following data is available for period 9.
Opening inventory 10,000 units Closing inventory 8,000 units Absorption costing profit $280,000
The profit for period 9 using marginal costing would be : A $278,000 B $280,000 C $282,000
D Impossible to calculate without more information Answer：D
9.2 The overhead absorption rate for product T is $4 per machine hour. Each unit of requires 3
machine hours. Inventories of product T last period were: Units Opening inventory 2,400 Closing inventory 2,700
Compared with the marginal costing profit for the period, the absorption costing profit for product T will be: A $1,200 higher B $3,600 higher C $1,200 lower D $3,600 lower Answer：B
9.3 In a period where opening inventories were 15,000 units and closing inventories were 20,000
units, a firm had a profit of $130,000 using absorption costing, If the fixed overhead absorption rate was $8 per unit, the profit using marginal costing would be :
A $90,000 B $130,000 C $170,000
D Impossible to calculate without more information Answer：A
The following information relates to questions 9.4 and 9.5 Cost and selling price details product Z are as follows.
$ per unit Direct materials 6.00 Direct labour 7.50 Variable overhead 2.50 Fixed overhead absorption rate 5.00 21.00 Profit 9.00 Selling price 30.00 Budgeted production for the month was 5,000 units although the company managed to produce 5,800 units, selling 5,200 of them and incurring fixed overhead costs of $27,400. 9.4 The marginal costing profit for the month is :
A $45,400
B $46,800 C $53,800
D $72,800 Answer：A
9.5 The absorption costing profit for the month is : A $45,200 C $46,800 B $45,400 D $48,400 Answer：D
9.6 In a period, a company had opening inventory of 31,000 units and closing inventory of 34,000 units. Profits based on marginal costing were $850,500 and on absorption costing were $955,500.
If the budgeted total fixed costs for the company was $1,837,500, what was the budgeted level of activity in units ?
A 32,500 C 65,000 B 52,500 D 105,000 Answer：B
9.7 A company had opening inventory of 48,500 units and closing inventory of 45,500 units. Profits based on marginal costing were $315,250 and on absorption costing were $288,250. What is the fixed overhead absorption rate per unit ? A $5.94 C $6.50 B $6.34 D $9.00 Answer：D
9.8 Which of the following are acceptable bases for absorbing production overheads ? (i) Direct labour hous (ii) Machine hous
(iii) As a percentage of the prime cost (iv) per unit
A Method (i) and (ii) only B Method (iii) and (iv) only C Method (i),(ii),(iii) and (iv) D Method (i),(ii) or (iii) only Answer：C
9.9 Absorption costing is concerned with of the following ? A Direct materials B Direct labour C Fixed costs
D Variable and fixed costs Answer：D
9.10 A company has established a marginal costing profit of $72,300. Opening inventory was 300
units and closing inventroy is 750 units. The fixed production overhead absorption rate has been calculated as $5/unit.
What was the profit under absorption costing ? A $67,050
B $70,050 C $74,550
D $77,550 Answer：C
9.11 A company produces and sells a single product whose variable cost is $6 per unit.
Fixed costs have been absorbed over the normal level of activity of 200,000 units and have
been calculated as $2 per unit.
The current selling price is $10 per unit.
How much profit is made under marginal costing if the company sells 250,000 units ?
A $500,000
B $600,000 C $900,000
D $1,000,000 Answer：B
9.12 A company wishes to profit of $150,000. It has fixed costs of $75,000 with a C/S ratio of 0.75
and a selling price of $10 per unit.
How many units would the company need to sell in order to achieve the required level profit ? A 10,000 units B 15,000.units C 22,500 units D 30,000 units Answer：D
9.13 A company which uses marginal costing has a profit of $37,500 for a period. Opening
inventory was 350 units.
The fixed production overhead absorption rate is $4 per unit. What is the profit under absorption costing ?
A $35,700
B $35,500 C $38,500
D $39,300 Answer：C
9.14 A company manufactures and sells a single product. For this month the budgeted fixed
production overheads are $48,000, budgeted production is 12,000 units and budgeted sales are 11,720 units.
The company currently uses absorption costing.
If the company used marginal costing principles instead of absorption costing for this month ,what would be the effect on the budgeted profit ? A $1.120 higher B $1,120 lower C $3,920 higher D $3,920 lower Answer：B
9.15 A company operates a standard marginal costing syetem. Last month its actual fixed overhead
expenditure was 10% above budget resulting in a fixed overhead expenditure variance of $36,000.
What was the actual expenditure on fixed overhead last month ?
A $324,000
B $360,000 C $396,000
D $400,000 Answer：C