3-12 Overhead may be underapplied for sev-
based on the amount of the allocation base at
eral reasons. Control over overhead spending
capacity and the plant is operated at less than
may be poor. Or, some of the overhead may be
capacity, overhead will ordinarily be underapplied.
fixed and the actual amount of the allocation base
This occurs because actual activity is less than the
was less than estimated at the beginning of the
activity the predetermined overhead rate is based
period. In this situation, the amount of overhead
on.
applied to inventory will be less than the actual
Bạn đang xem 3- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH03 SYSSTEMS DESIGN JOB ORDER COSTING
