小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公小编为大家收集的关于accaF2科目第六章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1.A company uses an overhead absorption rate of $3.50 per machine our, based on 32,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $108,875 and 30,000 machine hours were recorded on actual production.
By how much was the total overhead under or over absorbed for the period?
A. Under absorbed by $3,875
B. Linder absorbed by $7,000
C. Over absorbed by $3,875
D. Over absorbed by $7,000
