问题：The following items may be used in costing batches.

　　1 Actual material cost

　　2 Actual manufacturing overheads

　　3 Absorbed manufacturing overheads

　　4 Actual labour cost

　　Which of the above are contained in a typical batch cost?

　　A. Actual material cost

　　B. Actual manufacturing overheads

　　C. Absorbed manufacturing overheads

　　D. Actual labour cost

　　答案：The correct answers are:Actual material cost; Absorbed manufacturing overheads; and Actual labour cost.

　　The actual material and labour costs for a batch (1 and 4) can be determined from the material and labour recording system. Actual manufacturing overheads cannot be determined for a specific batch because of the need for allocation and apportionment of each item of overhead expenditure, and the subsequent calculation of a predetermined overhead absorption rate. Therefore item 2 is incorrect and item 3 is correct.

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