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】Which of the following is correct when considering the allocation, apportionment and reapportionment of overheads in an absorption costing situation?
A. Allocation is the situation where part of an overhead is assigned to a cost centre
B. Costs may only be reapportioned from production centres to service centres
C. Any overheads assigned to a single department should be ignored
D. Only production related costs should be considered
【单选题】A company has over-absorbed fixed production overheads for the period by $3,600. The fixed production overhead absorption rate was $9 per unit and is based on the normal level of activity of 6,000 units. Actual production was 5,100 units.
What was the actual fixed production overheads incurred for the period?
A. $42,300
B. $45,900
C. $49,500
D. $54,000
