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】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 step down 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
【单选题】A company uses standard absorption costing to value inventory. Its fixed overhead absorption rate is $15 per labour hour and each unit of production should take three hours. In a recent period where there was no opening inventory of finished goods, 40,500 units were produced using 150,000 labour hours. 38,000 units were sold. The actual profit was $598,000.
What profit would have been earned under a standard marginal costing system?
A. $485,500
B. $560,500
C. $495,111
D. $710,500
