Ma1 chp overheads test acca fia

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MA1:Management Information:OVERHEADS:Question#1:Which of the following costs would MOST appropriately be apportioned to cost centres on the basisof floor space occupied?A. Machine depreciationB. Indirect materialC. Heat and lightD. D. Indirect labourQuestion#2:Central costs in a business are shared to each cost centre.What term is used for such costs sharing?A. AbsorptionB. ApportionmentC. AllocationD. Re-apportionmentQuestion#3:Actual and budgeted figures for a manufacturing cost centre for a period are:ActualBudgetOverhead costs$181,250$150,000 Labourhours75,00072,000Labour hours are used to absorb the overheads in the cost centre.What is the predetermined overhead absorption rate (to two decimal places)?A. $2.52B. $2.42C. $2.08D. $2.00Question#4:A large hospital is in the process of budgeting for the heating costs of its various cost centres.Which of the following is the BEST basis for apportioning the heating costs to the cost centres?A. Number of employees per cost centreB. Cubic metres per cost centreC. Value of machinery in each cost centreD. Number of patients per cost centreQuestion#5:A factory cost centre absorbs overhead on the basis of machine hours. In a period the budgetedoverhead costs and budgeted activity in the cost centre were $144,000 and 4,100 machine hoursrespectively. Actual overhead costs and actual activity in the period were both below budget at$142,600 and 3,950 machine hours respectively.What was the pr … Purchase document to see full attachment

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