Question：The following items may be used in costing batches.
　　1 Actual material cost
　　2 Actual manufacturing overheads
　　3 Absorbed manufacturing overheads
　　4 Actual labour cost
　　Which of the above are contained in a typical batch cost?
　　A. Actual material cost
　　B. Actual manufacturing overheads
　　C. Absorbed manufacturing overheads
　　D. Actual labour cost
　　The correct answers are: Actual material cost; Absorbed manufacturing overheads; and Actual labour cost.
　　解析：The actual material and labour costs for a batch (1 and 4) can be determined from the material and labour recording system. Actual manufacturing overheads cannot be determined for a specific batch because of the need for allocation and apportionment of each item of overhead expenditure, and the subsequent calculation of a predetermined overhead absorption rate. Therefore item 2 is incorrect and item 3 is correct.