Under or Over absorption of overheads due to abnormal factors is :

CS Executive · Cost and Management Accounting · PYQS · December 2019
Under or Over absorption of overheads due to abnormal factors is :
(A) Charged off to costing P&L A/c
(B) Charged to production using supplementary overhead rate
(C) Charged to product cost
(D) Separately shown in the cost sheet

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Overheads

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