| 2007 Jun. multiple choice 11
 A company uses absorption costing with a predetermined hourly fixed absorption absorption rate. The situations arose last month:
 
 (i) Actual overhead expenditure was less than the planned expenditure.
 
 (ii)Actual hours worked exceeded the planned hours.
 
 
 answer:both (i) and (ii) situations would cause overheads to be over absorbed..
 
 
 (ii)的情况我没有想明白,我的答案是under
 
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