What Are the Four Basic Symbols Used in Data Flow

question 53

Essay

What are the four basic symbols used in data flow diagrams.

---

Definitions:

Variable Factory Overhead

Indirect manufacturing costs that vary with the level of production, such as utilities or materials used in the production process.

Direct Labor-Hours

The total hours worked directly on the production or manufacturing of goods, often used to allocate manufacturing overhead.

Denominator Activity

The level of activity used to compute the predetermined overhead rate.

Applied Factory Overhead

The portion of factory overhead costs assigned to each unit of production, based on an estimated or predetermined rate.