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~
【填空题】A company absorbs overheads on machine hours. In a period, actual machine hours were 25,860, actual overheads were $686,000 and there was over absorption of $63,940.
What was the budgeted overhead absorption rate per machine hour (to the nearest $)?
（）$
【单选题】A company absorbs fixed production overheads in one of its departments on the basis of machine hours. There were 85,000 budgeted machine hours for the forthcoming period. The fixed production overhead absorption rate was $2.90 per machine hour.
During the period, the following actual results were recorded：
Standard machine hours 85,900
Fixed production overheads $250,000
What was the fixed production overhead under/over absorption amount?
A. Over absorbed by $3,500
B. Under absorbed by $2,160
C. Over absorbed by $2,160
D. Under absorbed by $3,500
