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~
【多选题】Consider the following statements, regarding the reapportionment of service cost centre overheads to production cost centres, where reciprocal services exist.
Which TWO statements are correct?
A. The step down method results in costs being reapportioned between service cost centres
B. The direct method results in costs being reapportioned between service cost centres
C. If the step down method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
D. If the direct method is used, the order in which the service cost centre overheads are reapportioned is irrelevant
【单选题】X Co has two service centres serving two production departments. Overhead costs apportioned to each department are as follows.
| Production departments | Service centres | |||
| A | B | Stores | Canteen | |
| $ | $ | $ | $ | |
| Allocated and apportioned overheads | 560,400 | 180,600 | 265,300 | 66,500 |
| Estimated work done by the service centres for other departments | ||||
| Stores | 40% | 40% | --- | 20% |
| Canteen | 50% | 30% | 20% | --- |
The business uses the direct method of apportionment.
After the apportionment of the service centres to the production departments, what will the total overhead cost be for the A department?
A. $699,770
B. $712,081
C. $741,245
D. $734,613
