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　　A company uses absorption costing with
　　a predetermined hourly overhead absorption rate.
　　The following situations　arose last month:
　　(i) Actual hours worked exceeded planned hours.
　　(ii) Actual overhead expenditure exceeded planned expenditure.
　　Which of the following statements is correct?
　　A．Situation (i) would cause overheads to be
　　over absorbed and situation (ii) would cause overheads to be
　　under absorbed.
　　B．Situation (i) would cause overheads to be under
　　absorbed and situation (ii) would cause overheads to be over
　　absorbed.
　　C．Both situations would cause overheads to be over absorbed.
　　D．Both situations would cause overheads to be under absorbed.

　　答案：A