Question On
　　1.1 Which ONE of the following would be classified as direct labour?
　　APersonnel manager in a company servicing cars.
　　BBricklayer in a construction company.
　　CGeneral manager in a DIY shop.
　　DMaintenance manager in a company producing cameras
　　1.2The principal budget factor is the
　　Afactor which limits the activities of the organisation and is often the starting point in budget preparation.
　　Bbudgeted revenue expected in a forthcoming period.
　　Cmain budget into which all subsidiary budgets are consolidated.
　　Doverestimation of revenue budgets and underestimation of cost budgets, which operates as a safetyfactor against risk
　　1.3R Ltd absorbs overheads based on units produced. In one period 110,000 units were produced andthe actual overheads were ?500,000. Overheads were ?50,000 over-absorbed in the period.
　　The overhead absorption rate was
　　A?4?00 per unit.
　　B?4?50 per unit.
　　C?5?00 per unit.
　　D?5?50 per unit
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