If an item of overhead expenditure is charged specifically to a single department this would be an example of:

Related MCQs

• Certain overhead costs cannot be directly charged to a department or cost centres. The process of distribution of such overhead costs to various departments is called
• When factory overhead control account has an ending debit balance, factory overhead was………………
• When the amount of overhead absorbed is less than the amount of overhead incurred it is known as
• When …………………….is used on the basis of budgeted overheads and the rate is applied to the actual base, the actual overhead expenses may be different from the charged overheads.
• The method of re-apportionment of overhead costs which is used when service department renders its services to other service departments but does not receive services of the other service departments.
• In an integrated accounting system the accounting entries for factory overhead absorbed would be :
• Example of semi-variable overhead items include the following except:
• The per unit expense of the ……………portion factory overhead varies with the volume of production while………………..portion remains the same with volume.
• Under applied or over applied factory overhead should be
• ………………….budget may be classified into material cost budget, labour cost budget and overhead budget.