doubt in MA

1. Three types of organisation are listed as follows:

1. Airline
2. Hotel
3. Hospital

Which of these organisations are likely to use service costing?

2 and 3 only
1 and 2 only
1, 2 and 3
1 and 3 only
my answer is 1, 2 and 3

2. Which of the following variances would be shown in an operating statement prepared under a standard absorption costing system?

Variable overhead expenditure variance
Fixed overhead expenditure variance
Fixed overhead volume variance

2 and 3 only
1 and 2 only
1, 2 and 3
1 and 3 only
my answer is 1 and 2

Are my answers correct mr moffat? please do correct me if im wrong