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 operates a job costing system. The estimated costs for job number Y967 are as follows.
| Direct materials | 2 kilograms @ $18 per kilogram |
| Direct labour | 22 hours @ $7 per hour |
| Variable production overheads | $1.5 per direct labour hour |
| Fixed production overheads | Budgeted to be $100,000 and to be recovered on the basis of the total of 25,000 direct labour hours for the year. |
Other overheads, such as marketing, distribution and administration, are recovered at the rate of $60 per job.
What is the total cost of Job Y967?
A. $287
B. $311
C. $341
D. $371
【单选题】A company provides special production for customers’ orders and uses job costing. The data for three jobs are as follows:
| Job number X101 | Job number Y201 | Job number Z301 | |
| $ | $ | $ | |
| Opening WIP | 33,700 | 0 | 56,420 |
| Material added in period | 18,425 | 25,400 | 0 |
| Labour for period | 17,500 | 20,500 | 12,000 |
The budgeted overheads for the period were $156,000.
Job number Z301 was completed in the period.
What overhead should be apportioned to Job number Z301 for the period?
A. $37,440
B. $54,600
C. $55,800
D. $63,960
