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这里人气旺些,发在别的地方没人理……讨教F2的题

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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