1.【答案】B
Fixed production overhead absorption rate = $48,000/(12,000 units) = $4 per unit
Increased in inventory levels = (12,000 – 11,720) units = 280 units
Therefore, difference in profit = 280 units x $4 per unit = $1,120
Marginal costing profits are lower than absorption costing profits when inventory levels increase in a period, therefore marginal costing profit will be $1,120 lower than absorption costing profits for the same period.
2.【答案】B
A is incorrect. The cost driver for quality inspection costs is likely to be either the number of units produced or the number of batches produced, depending on whether quality inspection is linked to batches produced or total production output. The batch size is not a factor that drives total inspection costs.
C is incorrect. Some costs of activities may vary with the volume of the activity, but other costs of the activity will be fixed costs. D is incorrect. A cost driver is not the cost itself; it is a measure of the volume or quantity of an activity.
