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】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 B?
A. $50 per machine hour
B. 10% of direct labour cost
C. 43% of direct material cost
D. $0.8 per direct labour hour
【多选题】Which TWO of the following statements about predetermined overhead absorption rates are true?
A. Using a predetermined absorption rate offers the administrative convenience of being able to record full production costs sooner
B. Using a predetermined absorption rate avoids problems of under/over absorption of overheads because a constant overhead rate is available
C. Using a predetermined absorption rate avoids the problems associated with choosing an appropriate absorption base
D. Using a predetermined absorption rate avoids fluctuations in unit costs caused by abnormally high or low overhead expenditure or activity levels
