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  • Exam Code: 4A0-250
  • Exam Name: Nokia Fundamentals of Optical Network Design
  • Version: V14.35
  • Q & A: 163 Questions and Answers

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NEW QUESTION: 1
회사에서 제품은 생산 부서의 일부 또는 전체를 통과합니다.
제조되는 제품에 따라 제조. 직접 자재 및 심각한 인건비는 각 생산 부서를 통과 할 때 제품에 직접 추적됩니다. 별도의 부서별 제조 오버 헤드 비율을 사용하여 각 부서에 제조 오버 헤드가 할당됩니다. 이 상황에서 제조 회사가 사용하는 재고 원가 계산 방법은 다음과 같습니다.
A. 흡수 비용.
B. 가변 원가 계산.
C. 액티비티 기반 원가 계산.
D. 백 플러시 원가 계산.
Answer: A
Explanation:
Absorption costing inventories all direct manufacturing costs and both variable and fixed manufacturing overhead indirect) costs.

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