When a DFD Is Exploded, the Higher-Level Diagram Is Called

question 68

True/False

When a DFD is exploded, the higher-level diagram is called the child diagram, and the lower-level diagram is referred to as the parent diagram.

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Definitions:

Direct Materials

Raw materials that are directly traceable to the production of specific goods or services.

Manufacturing Overhead

Includes all manufacturing costs other than direct materials and direct labor, encompassing expenses such as depreciation, electricity, and maintenance of factory facilities.

Cost of Goods Sold

The total cost directly associated with producing goods that have been sold, including materials, labor, and overhead costs.

Overapplied

A situation where the allocated amount of indirect costs exceeds the actual amount spent.