【答案】C。
解析：Number of employees in finishing department = 12 direct + 3 indirect = 15
Number of employees in all production departments = 35 direct + 10 indirect = 45
Finishing department overhead
| Canteen cost apportioned to finishing department | = | $15000/45 × 15 |
| = | $5,000 | |
| Original overhead allocated and apportioned | = | $24,300 |
| Total overhead after apportionment of finishing costs | = | $29,300 |
知识点：Overhead apportionment-Reapportionment service department overheads (Chapter 8 Accounting for overheads)
【答案】A。
解析：A部门主要从事以机器为基础的工作，因此机器小时率将是最高的：
per machine hour.
知识点：Overhead absorption (Chapter 8 Accounting for overheads)
