問題詳情
二、乙公司採用正常成本法且設有單一製造費用成本庫，並以機器小時為成本分攤基礎。2016 年資料如下︰
下列為實際機器小時與期末餘額（此為比例分配少分攤或多分攤製造費用前之金額）之資料： 
試求：
⑴計算 2016 年每小時製造費用預計分攤率。（4 分）
下列為實際機器小時與期末餘額（此為比例分配少分攤或多分攤製造費用前之金額）之資料： 試求：⑴計算 2016 年每小時製造費用預計分攤率。（4 分）
參考答案
答案：D
難度：適中0.57971
統計：A(9),B(0),C(14),D(40),E(0)
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