Which of the Following Is NOT True When Deciding When

question 8

Multiple Choice

Which of the following is NOT true when deciding when to use a surrogate key?

• A)The advantage with a surrogate key is that it can help prevent some cascading changes from primary to foreign key errors.
• B)A surrogate key can increase the file size and require more joins.
• C)If the key never has a foreign key,you need a surrogate key.
• D)If you have a primary key with a foreign key that may need to be changed frequently or more than normal,a surrogate key should be considered.

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Definitions:

Overapplied Overhead

Occurs when the allocated or applied overhead for a product exceeds the actual overhead expenses incurred.

Underapplied Overhead

Refers to the situation where the allocated amount of overhead costs in the cost accounting process is less than the actual overhead costs incurred.

Predetermined Overhead Rate

A rate used to allocate estimated indirect costs to individual units of production, based on a predetermined formula.

Product Costs

The costs directly associated with the production of goods or services, including materials, labor, and manufacturing overhead.