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】Factory overheads can be absorbed by which of the following methods?
(1) $x per unit
(2) Machine hours
(3) Direct labour hours
(4) As a percentage of prime cost
A. 1 only
B. 1, 2 and 3 only
C. 2, 3 and 4 only
D. all of them
【多选题】The production overhead control account for M Co at the end of the period looks like this.
| Production overhead control account | |||
| $ | $ | ||
| Stores control | 56,000 | Work in progress | 455,000 |
| Wages control | 196,000 | Statement of profit or loss | 32,000 |
| Expense creditors | 235,000 | ||
| 487,000 | 487,000 | ||
Which TWO of the following statements are correct?
A. Indirect wages costs incurred were $196,000
B. Overhead absorbed during the period was $235,000
C. Indirect material issued from inventory was $56,000
D. Overhead for the period was over absorbed by $32,000
