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1.A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. The following situations arose last month:

(1) Actual hours worked were less than the budgeted hours used to set the predetermined absorption rate

(2) Actual overhead expenditure exceeded budgeted expenditure

Which of the following statements is correct?

()Situation 1 would cause the overheads to be under absorbed and situation 2 would cause the overheads to be over absorbed

()Situation 1 would cause the overheads to be over absorbed and situation 2 would cause the overheads to be under absorbed

()Both situations would cause the overheads to be over absorbed

()Both situations would cause the overheads to be under absorbed

答案：Both situations would cause the overheads to be under absorbed

Overheads will be under absorbed if the actual activity is less than what was budgeted because there is not enough activity when multiplied by the absorption rate to cover the overheads.

Actual overheads will also be under absorbed if they exceed budgeted levels. This is because the absorption rate is not high enough to cover the increased overhead.

2.A company uses standard costing. This year the standard labour cost of a product is $180.60 per unit. The standard labour rate is $86 .00 per hour. L ast month 2,200 hours were worked and there was an adverse labour efficiency variance of $8,600. This variance was caused entirely by new working practices introduced by the company. The full effect of the

new working practices is to be incorporated into the new standard cost of the product for next year. In addition, a labour rate increase of 10% is to be built into the new standard cost.

What is the standard cost per unit of the product for next year?

A.$189.20

B.$207.26

C.$198.66

D.$208.12

5.答案： $208.12

This year:

Standard labour hours = 2,100 (2,200 - (8,6001 86))

Standard labour hours per unit= 2.1 (180.601 86)

Standard number of units produced = 1,000 (2,100/ 2.1)

Next year:

Standard labour hours = 2,200

Standard number of units produced = 1,000

Standard labour hours per unit = 2.2 (2,2001 1,000)

Standard cost per unit = $208.12 ((86 + 10%) x 2.2)

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