Exercise7第二问答案疑问：影响结果而非操作？
Exercise7第二问的答案有疑问，问的是影响的结果，而不是问需要怎么操作吧，我感觉应该选D，影响的结果是低估了利润。如果是问需要怎么做，那么才应该选C调增利润吧
？
问题来源：
Exercise 6: Mariott’s Motorcycles absorbs production overheads at the rate of $0.50 per operating hour and administration overheads at 20% of the production cost of sales. Actual data for one month was as follows:
Administration overheads $32,000
Production overheads $46,500
Operating hours $90,000
Production cost of sales $180,000
What is the total under-/over-absorbed overhead?
A. over absorption $5,500 B. under absorption $5,500
C. over absorption $2,500 D. under absorption $2,500
Correct answer: C
李老师
2022-11-10 12:11:38 824人浏览
题中问的是under-/over-absorption 的金额会对净利润产生什么影响，计算出来的over-absorption的金额是要调增利润的，所以会使利润增加，选择C选项没有问题哦。
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