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】The following data is available for period 5.
| Opening inventory | 98,200 units |
| Closing inventory | 73,200 units |
| Absorption costing profit | $255,000 |
| Marginal costing profit | $425,000 |
What is the fixed overhead absorption rate per unit?
A. $6.80
B. $7.2
C. $17.00
D. $10.20
【单选题】Which of the following are acceptable bases for absorbing production overheads?
(1) Direct labour hours
(2) Per unit
(3) Machine hours
(4) As a percentage of the prime cost
A. Methods (1) and (2) only
B. Methods (3) and (4) only
C. Methods (1), (2), (3) and (4)
D. Methods (1), (2) and (3) only
