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】What was the fixed production overhead absorbed amount during year 4?
A $384,000
B $405,000
C $432,000
D $459,000
2.【单选题】By how much was the fixed production overhead under or over absorbed?
A Under absorbed by $27,000
B Under absorbed by $72,000
C Under absorbed by $75,000
D Over absorbed by $27,000
