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】A company manufactures and sells a single product. For this month the budgeted fixed production overheads are $48,000, budgeted production is 12,000 units and budgeted sales are 11,720 units.
The company currently uses absorption costing.
If the company used marginal costing principles instead of absorption costing for this month, what would be the effect on the budgeted profit?
A $1,120 higher
B $1,120 lower
C $3,920 higher
D $3,920 lower
2.【单选题】Which of the following statements about activity based costing are true?
A The cost driver for quality inspection is likely to be batch size.
B The cost driver for materials handling and despatch costs is likely to be the number of orders handled.
C In the short run, all the overhead costs for an activity vary with the amount of the cost driver for the activity.
D A cost driver is an activity based cost.
