In the _____ Model, the User Perceives the Database as a Collection

question 11

Multiple Choice

In the _____ model, the user perceives the database as a collection of records in 1:M relationships, where each record can have more than one parent.

• A) hierarchical
• B) network
• C) object-oriented
• D) entity relationship

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Definitions:

High-low Method

A technique in cost accounting used to estimate fixed and variable costs given the highest and lowest levels of activity.

Variable Cost Per Unit

The cost that varies with each unit of product produced, directly tied to the production volume, such as materials and labor.

Fixed Costs

Expenses that remain constant regardless of the level of production or sales, including items like rent, salaries, and insurance.

Contribution Margin Ratio

The percentage of sales revenue that exceeds variable costs, indicating how much sales contribute to fixed costs and profit.