【答案】D。
解析：根据具体情况，所有的间接费用分摊方法都是适当的。
方法1，如果所有成本单位相同，单位费率是合适的。
方法2，机器时间，适用于机器密集的环境
方法3，直接劳动时间，适用于劳动密集型的环境
知识点：Overhead absorption (Chapter 8 Accounting for overheads)
【答案】AC。
解析：库存发出的间接材料为$56,000，产生的间接工资费用为$196,000
‘Indirect wages costs incurred were $196,000’是正确的。间接工资成本在吸收到进行中工作之前，在Production overhead control account中收集。
‘Overhead absorbed during the period was $235,000’是不正确的。产生的间接费用为$235,000。Overhead absorbed during the period was $455,000。
‘Indirect material issued from inventory was $56,000’是正确的。发放的间接材料的费用在吸收到进行中工作之前，在Production overhead control account中收集。
‘Overhead for the period was over absorbed by $32,000’是不正确的。$32,000记入损益表的借方，表示为弥补匀支的间接费用而增加的费用。
知识点：Accounting for overheads (Chapter 8 Accounting for overheads)
