CASE Critical Thinking Questions

question 70

Multiple Choice

CASE
Critical Thinking Questions
Case 10-1
As you prepare to teach a class on the fundamentals of databases, you want to create a real-world example that will help define some of the key terms for this concept.
-You have a table called AutoRepairDetails,which includes elements labeled Make,Model,LicensePlate,RepairCost,and OwnerName.In this table,which term best describes the role that RepairCost plays in the table?

• A) row
• B) field
• C) record
• D) id

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Definitions:

Standard Labor-Hours

A measurement used in accounting to represent the number of labor hours expected to produce one unit of output.

Manufacturing Overhead Applied

The allocation of manufacturing overhead to specific jobs or product units based upon the predetermined overhead rate.

Standard Machine-Hours

The estimated amount of machine time required to produce a single unit of production under normal operating conditions.

Fixed Manufacturing Overhead

Costs in the manufacturing process that do not vary with the volume of production, such as salaries of managers and depreciation of factory equipment.