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~
【单选题】The following extract of information is available concerning the four cost centres of Z Co.
| Production cost centres | Service cost centre | |||
| Machinery | Finishing | Packing | Maintenance | |
| Number of direct employees | 15 | 12 | 8 | - |
| Number of indirect employees | 5 | 3 | 2 | 5 |
| Overhead allocated and apportioned | $32,000 | $24,300 | $19,100 | $15,000 |
The overhead cost of the maintenance is to be re-apportioned to the production cost centres on the basis of the number of employees in each production cost centres. After the re-apportioned, what is the total overhead cost of finishing department, to the nearest $?
A. $5,000
B. $28,800
C. $29,300
D. $29,442
【单选题】Budgeted information relating to two departments in a company for the next period is as follows.
| Department | Production overhead | Direct material cost | Direct labour cost | Direct labour hours | Machine hours |
| $ | $ | $ | |||
| A | 11,200 | 20,000 | 7,000 | 2,240 | 56,000 |
| B | 8,600 | 20,000 | 86,000 | 10,750 | 172 |
Individual direct labour employees within each department earn differing rates of pay, according to their skills, grade and experience. What is the most appropriate production overhead absorption rate for department A?
A. $0.20 per machine hour
B. 160% of direct labour cost
C. 56% of direct material cost
D. $5 per direct labour hour
