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14.A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. The following situations arose last month:
(1) Actual hours worked were less than the budgeted hours used to set the predetermined absorption rate
(2) Actual overhead expenditure exceeded budgeted expenditure
Which of the following statements is correct?
()Situation 1 would cause the overheads to be under absorbed and situation 2 would cause the overheads to be over absorbed
()Situation 1 would cause the overheads to be over absorbed and situation 2 would cause the overheads to be under absorbed
()Both situations would cause the overheads to be over absorbed
()Both situations would cause the overheads to be under absorbed
14.答案：Both situations would cause the overheads to be under absorbed
Overheads will be under absorbed if the actual activity is less than what was budgeted because there is not enough activity when multiplied by the absorption rate to cover the overheads.
Actual overheads will also be under absorbed if they exceed budgeted levels. This is because the absorption rate is not high enough to cover the increased overhead.
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