This question appeared in the June 2015 exam. When activity based costing is used for environmental accounting, which statement is correct for environment-related costs and environment-driven costs?
A、Environment-related costs can be attributed to joint cost centres and environment-driven costs cannot be
B、Environment-driven costs can be attributed to joint cost centres and environment-related costs cannot be
C、Both environment-related costs and environment-driven costs can be attributed to joint cost centres
D、Neither environment-related costs nor environment-driven costs can be attributed to joint cost centres
A、Environment-related costs can be attributed to joint cost centres and environment-driven costs cannot be
B、Environment-driven costs can be attributed to joint cost centres and environment-related costs cannot be
C、Both environment-related costs and environment-driven costs can be attributed to joint cost centres
D、Neither environment-related costs nor environment-driven costs can be attributed to joint cost centres
【参考答案及解析】
This is the correct option as environment-driven costs are allocated to general overheads, not joint cost centres.
This is the correct option as environment-driven costs are allocated to general overheads, not joint cost centres.