7. A method of overhead cost data involves spreading common costs over cost centres on the basis of benefit received. This is known as

1. Overhead absorption
2. Overhead apportionment
3. Overhead allocation
4. Overhead analysis

The following information relates to questions 8 and 9. Information concerning Almari Limiteds single product is as follows:

	RM per unit
Selling price	6.00
Variable production cost	1.20
Variable selling cost	0.40
Fixed production cost	4.00
Fixed selling cost	0.80

Budgeted production and sales for the year are 10,000 units.

8. What is the companys breakeven point, to the nearest whole unit?

1. 8,000 units
2. 8,333 units
3. 10,000 units
4. 10,909 units