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】Over-absorbed overheads occur when
A. Actual overheads exceed absorbed overheads
B. Absorbed overheads exceed actual overheads
C. Actual overheads exceed budgeted overheads
D. Absorbed overheads exceed budgeted overheads
【填空题】A company has the following actual and budgeted data for year 3.
| Budget | Actual | |
| Production | 6,000 units | 7,500units |
| Variable production overhead per unit | $2 | $2 |
| Fixed production overheads | $300,000 | $395,000 |
| Sales | 4,000 units | 6,000 units |
Overheads are absorbed using a rate per unit, based on budgeted output and expenditure.
What was the fixed production overhead absorbed amount during year 3?
