Calculate the figure for over/(under) absorption of production overheads for Period 3 $ _____over/under
【参考答案及解析】
Fixed costs per period per budget = $6,000 Fixed costs absorbed = $12 × 450 = $5,400 Under absorbed overhead = $6,000 – $5,400 = $600
Fixed costs per period per budget = $6,000 Fixed costs absorbed = $12 × 450 = $5,400 Under absorbed overhead = $6,000 – $5,400 = $600