分批成本制分攤觀念題 - 會計

97.元智會研

One reason indirect costs may be overapplied is because:
(A) Requisitioned direct material exceed budget material costs.
(B) Budgeted indirect costs exceed actual indirect costs.
(C) The actual allocation base quantity exceeds the budget quantity.
(D) Both A and B are correct.

解答為B，煩請指點C的錯誤在哪，由衷感謝!

如果假定其他沒提到的資訊實際預計一致的話，
實際分攤量>預計分攤量應該也會造成overapplied。

PS. 剛剛查了97志聖編的歷屆試題結果答案更扯選D。
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