What Is a CPU

question 14

Multiple Choice

What is a CPU?

• A) The actual hardware that interprets and executes the program (software) instructions and coordinates how all the other hardware devices work together
• B) The computer's main memory, which consists of the random access memory (RAM), cache memory, and the read-only memory (ROM) that is directly accessible to the central processing unit (CPU)
• C) Equipment designed to store large volumes of data for long-term storage
• D) Equipment used to capture information and commands

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Definitions:

Fixed Overhead Items

Costs that do not change with the level of production or sales over a certain range, such as rent, salaries, and insurance.

Material Price Variances

The difference between the actual cost of materials and the standard cost multiplied by the actual quantity of materials used.

Cost Control

The process of monitoring and managing the expenses of a business to adhere to a budget or increase profitability.

Flexible Budget Cost Variance

The difference between actual costs and the costs allocated in the flexible budget, which adjusts based on actual levels of activity.