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 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 was the value of closing WIP at the end of the period?
A. $215,720
B. $230,085
C. $234,085
D. $339,945
【单选题】Which of the following items are contained in batch costing?
(1) Actual material cost
(2) Actual labour cost
(3) Actual production overheads
(4) Absorbed production overheads
A. 1, 2 and 3
B. 1, 2 and 4
C. 1 and 3
D. 1, 2, 3 and 4
