【答案】D。
解析：
| Production cost center | ||
| Primary | Finishing | |
| Allocated and apportioned | $41,000 | $81,000 |
| Total direct labour | 205,000 minutes | 324,000 minutes |
| Fixed overhead adsorption rate | $0.2 per minute | $0.25 per minute |
Workings
(1) Total direct labour hours - Primary = (5,000 x 15) minutes + (6,500 x 20) minutes
= (75,000 + 130,000) minutes
=205,000 minutes
(2) Total direct labour hours - Finishing = (5,000 x 18) minutes + (6,500 x 36) minutes
= (90,000+ 234,000) minutes
= 324,000 minutes
Budgeted fixed overhead cost per unit for Product N
Primary = 20 minutes x $0.2 per minute
=$4 per unit
Finishing = 36 minutes x $0.25 per minute
=$9 per unit
Total =$4 + $9 = $13 per unit of Product N
知识点：Overhead absorption (Chapter 8 Accounting for overheads)
【答案】D。
解析：
| $ | |
| Absorbed overhead (47,000 hours x $4.10) | 192,700 |
| Actual overhead | 196,000 |
| Under-absorbed overhead | 3,300 |
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
