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 manufactures and sells a single product. For this year budgeted production is 25,000 units, budgeted sales are 22,350 units and the budgeted fixed production overheads are $160,000. The company currently uses absorption costing. If the company used marginal costing principles instead of absorption costing for this year, what would be the effect on the budgeted profit?
A. $16,960 lower
B. $18,971 lower
C. $16,960 higher
D. $18,971 higher
【单选题】A company operates a standard marginal costing system. Last year its actual fixed overhead expenditure was 10% below budget resulting in a fixed overhead expenditure variance of $50,000. What was the actual expenditure on fixed overheads last year?
A. $400,000
B. $450,000
C. $500,000
D. $550,000
