【答案】D。
解析：Using simultaneous equations：
Let P=overheads for department A after reapportionment
M =overheads for department M after reapportionment
N =overheads for department N after reapportionment
A =86,000 + 0.5M + 0.4N
M =47,000 + 0.1N
N =27,500 + 0.05M
M =47,000 + 0.1 (27,500 + 0.05M)
M =47,000 + 2,750 + 0.005M
M =49,750 + 0.005M
M - 0.005M = 49,750
0.995M =49,750
M =50,000
If M =50,000
N =27,500 + (0.05 x 50,000)
N =27,500 + 2,500
N =30,000
M =50,000 and N = 40,000
A =86,000 + 0.5M + 0.4N
=86,000 + (0.5 x 50,000 + (0.4 x 30,000)
=123,000
知识点：Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
【答案】C。
解析：Production overhead absorption rate = $240,000/80,000 =$3.00 per machine hour
Production overhead absorbed = $3.00 x 70,000 hour =$21,000
Production overhead incurred = $240,000
Production overhead under absorbed = $ 30,000
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
