CIMA考试真题选择题(3)

来源: 高顿网校 2014-12-08
  R Ltd absorbs overheads based on units produced. In one period 110,000 units were produced andthe actual overheads were £500,000. Overheads were £50,000 over-absorbed in the period.
  The overhead absorption rate was
  A £4∙00 per unit.
  B £4∙50 per unit.
  C £5∙00 per unit.
  D £5∙50 per unit

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