成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【多选题】Which TWO of the following statements about group bonus schemes are true?
A. Group bonus schemes are difficult to administer comparing with individual schemes.
B. It is easier to award each individual's performance within a group bonus scheme.
C. Both production and non-production employees can be rewarded as part of a group incentive scheme
D. When increased output depends on a number of people all making extra effort, group bonus schemes are more appropriate than individual schemes.
【单选题】X Co has recorded the following wages costs for direct production workers for November.
| Basic pay | $89,500 |
| Overtime premium | $3,500 |
| Sick pay | $400 |
| Idle time pay | $800 |
| Total wages incurred | $94,200 |
The overtime was worked for customer’s special request.
What are the accounting entries for above wages costs?
选项：
| Debit ($) | Credit ($) | ||
| A. | Work in progress account Overtime control account Wages control account |
93,000 1,200 |
94,200 |
| B. | Work in progress account Overtime control account Wages control account |
89,500 4,700 |
94,200 |
| C. | Wages control account Work in progress account Overtime control account |
94,200 | 93,000 1,200 |
| D. | Wages control account Work in progress account Overtime control account |
94,200 | 89,500 4,700 |
