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A、production department has a budgeted production overhead of $180,000 and budgeted activity of 45,000 machine hours. Overheads are absorbed on a machine hour basis. Required Calculate the under-/over-absorbed overhead, and note the reasons for the under-/over-absorption in the following circumstances. 2 【论述题】 Actual overheads cost $170,000 and 45,000 machine hours were worked.
A、production department has a budgeted production overhead of $180,000 and budgeted activity of 45,000 machine hours. Overheads are absorbed on a machine hour basis. Required Calculate the under-/over-absorbed overhead, and note the reasons for the under-/over-absorption in the following circumstances. 2 【论述题】 Actual overheads cost $170,000 and 45,000 machine hours were worked.
【参考答案及解析】
$ Actual overhead 170,000 Absorbed overhead (45,000 × $4) 180,000 Over-absorbed overhead 10,000 Reason: Actual and budgeted machine hours are the same but actual overheads cost less than expected.
$ Actual overhead 170,000 Absorbed overhead (45,000 × $4) 180,000 Over-absorbed overhead 10,000 Reason: Actual and budgeted machine hours are the same but actual overheads cost less than expected.