16\ A business incurred in its production material of OMR 5,000: labor cost OMR 7,000: machine depreciation OMR 4,000 and factory building depreciation OMR 6,000 during a month. The total fixed manufacturing cost was:

a\ OMR 7,000

b\ OMR 17,000

c\ OMR 10,000

d\ OMR 22,000

17\ A business incurred OMR 80,000 manufacturing cost. It produced 2,000 units and sold 1,800 units during the period. The production cost per unit was:

a\ OMR 49

b\ OMR 44.5

c\ OMR 53

d\ OMR 40

18\ The process of absorbing overhead costs allocated to and apportioned over particular cost centers by the unit produced is known as:

a\ Cost classification

b\ Cost apportionment

c\ Cost absorption

d\ Cost allocation

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