Which Word Is Used Interchangeably with the Term Data Item

question 64

Multiple Choice

Which word is used interchangeably with the term data item?

• A) attribute
• B) record
• C) key
• D) tuple

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Definitions:

Standard Costing System

An accounting system that uses standard costs for determining the cost of products or services, facilitating variance analysis against actual costs.

Standard Hours

The allocated time that is expected to be required to complete a specific task or job in a manufacturing or project environment.

December's Production

The total output or number of units produced by a company or factory during the month of December.

Variable Overhead Efficiency Variance

A metric used to assess the efficiency of variable overhead resource utilization by comparing the actual hours worked to the standard hours allowed for the actual output.