Cost Accounting lecturer class situation教授 ： Class please asks question if you don't understand. Don't just come here copy notes then back home study alone, this won't work.
Student 1: Miss why is OAR in cost accounting need to use? Why depend in different rate?
教授 ：As I say OAR to determine overhead absorption by a cost unit. Different materials depend on what thing you calculate.
Student 2: why not use actual cost to predetermined OAR cost? But forecast cost?
教授 ：Forecast cost is just a budgeted cost not the actual cost. Cont depend on budgeted cost forever.
问她又会无辜的被骂一顿，不问她又不爽的说 "I am hunger of question"
当她一开始握住 Microphone 全场的学生立刻入睡了。