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 factory consists of two production cost centres (A and B) and two service cost centres (M and N). The total allocated and apportioned overhead for each is as follows：
| A | B | M | N |
| $86,000 | $79,000 | $47,000 | $27,500 |
It has been estimated that each service cost centre does work for the other cost centres in the following proportions：
| A | B | M | N | |
| Percentage of service cost centre M to | 50 | 45 | 5 | |
| Percentage of service cost centre N to | 40 | 50 | 10 |
After the reapportionment of service cost centre costs has been carried out using a method that fully recognises the reciprocal service arrangements in the factory, what is the total overhead for production cost centre A?
A. $120,500
B. $120,986
C. $121,000
D. $123,000
【单选题】The following data is available for a paint department for the latest period.
| Budgeted production overhead | $240,000 |
| Actual production overhead | $240,000 |
| Budgeted machine hours | 80,000 |
| Actual machine hours | 70,000 |
Which of the following statements is correct?
A. There was no under or over absorption of overhead
B. Overhead was $34,286 over absorbed
C. Overhead was $30,000 under absorbed
D. Overhead was $30,000 over absorbed
