每天一练F3回复可见答案
<div class="listtitle">A factory consists of two production cost centres (G and H) and two service cost centres (J and K). The total overheads<br/>allocated and apportioned to each centre are as follows:<br/> G H J K<br/>£40,000 £50,000 £30,000 £18,000<br/>The work done by the service cost centres can be represented as follows:<br/> G H J K<br/>Percentage of service cost centre J to 30% 70% – –<br/>Percentage of service cost centre K to 50% 40% 10% –<br/>The company apportions service cost centre costs to production cost centres using a method that fully recognises any<br/>work done by one service cost centre for another.<br/>What are the total overheads for production cost centre G after the reapportionment of all service cost centre<br/>costs?<br/>A £58,000<br/>B £58,540<br/>C £59,000<br/>D £59,540</div><div class="listtitle"> </div><div class="listtitle">B</div>终于找到一篇好文章了
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