【答案】B。
解析：
| Actual fixed overhead incurred | $395,000 |
| Fixed overhead absorbed | $375,000 |
| Fixed overhead under absorbed | $20,000 |
Budgeted absorption rate for fixed overhead = $300,000/6,000=$50 per unit
Fixed overhead absorbed = 7,500 units x $50=$375,000
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
【答案】A。
解析：保险费用很可能与更换机器的费用有关，因此最适当的分摊基础是机器的价值。
知识点：Overhead apportionment-Apportionment general overheads (Chapter 8 Accounting for overheads)
