1.)under/over absorption overhead點計？
系用actual OH - budget OH定系 budgeted OH- actual OH??
3.)點樣睇要計under/over absorption overhead？幾時要？(當要做absorption income statement)
- 地獄黑仔王Lv 59 年前最愛解答
absorption OH is calculated by POAR X activity
since POAR is preset, it is budget OH
actual OH can only be known after the production finished
if it is +ve, it is over
-ve, it is under
2) the OH stated may be actual, then u may required to cal the budget( POAR X activity)
since OH is budget not actual, if it is over absobed, u have to minus the difference under the cost of sales, so that the profit will not be understated.