【答案】29。
解析：The budgeted overhead absorption rate was $29 per machine hour (to the nearest $)
| $ | |
| Actual overheads incurred | 686,000 |
| Over-absorbed overhead | 63,940 |
| Actual overheads absorbed | 749,940 |
Actual overheads absorbed/ Actual machine hours = Amount absorbed per machine hour
$749,940/25,860 = $29 per machine hours
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
【答案】D。
解析：
| $ | |
| Overhead absorbed (85,000 std hours x $2.90) | 246,500 |
| Overhead incurred | 250,000 |
| Overhead under absorbed | 3,500 |
The overhead is under absorbed because the overhead absorbed was less than the overhead incurred.
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
