List as many possible bases of absorption (or 'overhead recovery rates') as you can think of.
【参考答案及解析】
(a) A percentage of direct materials cost (b) A percentage of direct labour cost (c) A percentage of prime cost (d) A percentage of factory cost (for administration overhead) (e) A percentage of sales or factory cost (for selling and distribution overhead) (f) A rate per machine hour (g) A rate per direct labour hour (h) A rate per unit
(a) A percentage of direct materials cost (b) A percentage of direct labour cost (c) A percentage of prime cost (d) A percentage of factory cost (for administration overhead) (e) A percentage of sales or factory cost (for selling and distribution overhead) (f) A rate per machine hour (g) A rate per direct labour hour (h) A rate per unit