中公财经

1.【答案】B

Budgeted absorption rate for fixed overhead = $360,000/8,000

= $45 per unit

Fixed overhead absorbed = 9,000 units × $45

= $405,000

2.【答案】A

Actual fixed overhead incurred $432,000

Fixed overhead absorbed $405,000 (from question 6)

Fixed overhead under absorbed $27,000

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