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】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 |
Using the drop down list select how much the fixed production overhead was under or over absorbed.
A. Under absorbed by $95,000
B. Under absorbed by $20,000
C. Over absorbed by $95,000
D. Over absorbed by $20,000
【单选题】Which of the following would be the most appropriate basis for apportioning machinery insurance costs to cost centres within a factory?
A. The value of the machinery in each cost centre
B. The number of machines in each cost centre
C. The operating hours of the machinery in each cost centre
D. The floor area occupied by the machinery in each cost centre
