2021年acca考试F2科目第十章练习题与解析（65）
【答案】C。
解析：Direct hours = 45/4.5 = 10 hours
| $ | $ | |
| Direct material | 50 | Prime cost 95 |
| Direct labour | 45 | |
| Production overheads | 102.50 | (10.25×10) |
| Non-production overheads | 47.50 | (95×50%) |
| Total cost | 245.00 | - |
知识点：Job costing (Chapter 10 Job, batch and service costing)
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