A trainee accountant is reviewing some spreadsheets, and he has asked you to look at the following: What is being highlighted about the entry for October? That it contains a circular reference The figure has recently been deleted That it is a precedent for the total The formula used to calculate the monthly total is different to the formulas used in other months A trainee accountant is reviewing some spreadsheets, and he has asked you to look at the following: What is being highlighted about the entry for October? That it contains a circular reference The figure has recently been deleted That it is a precedent for the total The formula used to calculate the monthly total is different to the formulas used in other months A factory cost centre absorbs overhead on the basis of machine hours. In a period the budgeted overhead co and budgeted activity in the cost centre were $144,000 and 4,100 machine hours respectively. Actual overhea costs and actual activity in the period were both below budget at $142,600 and 3,950 machine hours respectively. What was the predetermined overhead absorption rate per machine hour (to the nearest $0.01 )? $34.78 $35.12 $36.10 $36.46 Only the additional units produced qualify for the higher rates. Units that fail inspection do not qualify for any payment. Direct worker X produced 320 units in week 4 but 30 units failed inspection. What wages were paid to direct worker X in week 4 ? $6,400 $4,750 $4,180 $4,930