【答案】A。
解析：直接劳动时数不足2,900小时将导致吸收不足2,900直接劳动时数 x $2 per hour= $5,800。
知识点：Over and under absorption of overheads (Chapter 8 Accounting for overheads)
【答案】D。
解析：
| 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 | 262 | 328 | (590) | |
| Total production overhead | 73,142 | 92,958 | 0 |
知识点：Overhead apportionment-Reapportionment service department overheads(Chapter 8 Accounting for overheads)
