问题来源：
Exercise 2: A factory consists of two production cost centres (G and H) and two service cost centres (J and K).The total overheads allocated and apportioned to each centre are as follows:
|
G |
H |
J |
K |
|
$40,000 |
$50,000 |
$30,000 |
$18,000 |
The work done by the service cost centres can be represented as follows:
|
|
G |
H |
J |
K |
|
Percentage of service cost centre J to |
30% |
70% |
|
|
|
Percentage of service cost centre K to |
50% |
40% |
10% |
|
What are the total overheads for production cost centre G after the reapportionment of all service cost centre costs?
A. $58,000 B. $58,540 C. $59,000 D. $59,540
Correct answer: B
李老师
2022-10-21 15:32:27 838人浏览
因为service cost centre K的cost除了还分给G、H,还要分给service cost centre J。
J本身的cost加上K分过来的cost 的总数直接分给G和H，计算比较简便。
如果先分J，J分完分K的时候又会分给J一部分，又要再对J分配，计算比较繁琐。
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