【答案】C。
解析：
| Production departments | Service centres | |||
| A | B | Stores | Canteen | |
| Overhead | 560,400 | 180,600 | 265,300 | 66,500 |
| Reapportion stores(40:40:20) | 106,120 | 106,120 | (265,300) | 53,060 |
| Reapportion canteen(50:30) | 74,725 | 44,835 | --- | (119,560) |
| 741,245 | 331,555 | |||
知识点：Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
【答案】A。
解析：存货水平变化导致两种成本法下的利润不同，存货上升2500 units，存货增多，absorption costing下的利润高，profit(MC) = profit(AC) – O.A.R*3*2500 unit = $598,000-2,500*3*15 = $485,500
知识点：Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
