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】A company uses a blanket overhead absorption rate of $2 per direct labour hour. Actual overhead expenditure in a period was as budgeted.
The under/over absorbed overhead account for the period have the following entries：
| DR | CR | ||
| $ | $ | ||
| Production overhead | 5,800 | Profit or loss account | 5,800 |
| 5,800 | 5,800 |
Which of the following statements is true?
A. Actual direct labour hours were 2,900 less than budgeted
B. Actual direct labour hours were 2,900 more than budgeted
C. Actual direct labour hours were 5,800 less than budgeted
D. Production overhead was over absorbed by $5,800
【单选题】An accountant is using the repeated distribution method to reapportion service department costs. The following table shows the work she has done so far. Figures that are yet to be calculated are shown as “???”
| Production department | Production department | Service department | Service department | |
| A | B | M | N | |
| $ | $ | $ | $ | |
| Apportioned and allocated | ||||
| Production overheads | 58,600 | 79,500 | 18,000 | 9,000 |
| Service department M | 7,200 | 9,000 | (18,000) | 1,800 |
| Service department N | 7,080 | 4,130 | 590 | (11,800) |
| Service department M | ??? | ??? | (590) | |
| Total production overhead | ??? | ??? | 0 |
What is the total production overhead for production department A after the remaining reapportionment of the overheads of service department M?
A. $72,500
B. $72,900
C. $75,040
D. $73,142
