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~
1.【单选题】Which of the following is concerned about fixed costs?
选项：
A. Constant per unit of output
B. Variable in total when production volume changes within an activity level
C. Constant in total when production volume changes within an activity level
D. Easily controlled by management
2.【单选题】The following data relate to the overhead expenditure of a contract plasterers at two activity levels.
Square metres plastered 6,800 7,500
Overheads $37,575 $40,935
What is the estimate of the overheads if 9,870 square metres are to be plastered?
选项：
A. $47,376
B. $52,311
C. $53,870
D. $54,539
