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 manufacturers two products, M and N, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available：
| Cost center | Primary | Finishing |
| Allocated and apportioned fixed overhead cost | $41,000 | $81,000 |
| Direct labour minutes per unit: | ||
| - Product M | 15 | 18 |
| - Product N | 20 | 36 |
Budgeted production is5,000 units of product M and 6,500 units of product N. Fixed overhead costs are to be absorbed on a direct labour hour basis.
What is the budgeted fixed overhead cost per unit for product N?
A. $4
B. $5
C. $9
D. $13
【单选题】A company uses an overhead absorption rate of $4.10 per machine our, based on 49,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $196,000 and 47,000 machine hours were recorded on actual production.
By how much was the total overhead under or over absorbed for the period?
A. Over absorbed by $3,300
B. Over absorbed by $8,200
C. Under absorbed by $3,300
D. Under absorbed by $8,200
