When a Program Uses a ____,It Reads All the Records

question 49

Multiple Choice

When a program uses a ____,it reads all the records in the file from beginning to end,processing them one at a time.

• A) random access file
• B) serial file
• C) retired file
• D) sequential file

---

Definitions:

Supervisory Expense

Supervisory expense relates to the costs associated with the oversight and management of employees or production processes, often part of overhead costs.

Activity Rate

The predetermined rate used to allocate overhead costs to cost objects based on activities.

Activity-Based Costing

An accounting method that assigns costs to products or services based on the activities required to produce each product or service, aiming for more precise cost allocation.

Overhead Cost

All indirect costs associated with the operation of a business, including administrative expenses, depreciation, and utilities.