Parallel Arrays Are Most Useful When Value Pairs Have A(n)____

question 31

Multiple Choice

Parallel arrays are most useful when value pairs have a(n) ____ relationship.

• A) direct
• B) indirect
• C) linked
• D) tiered

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Definitions:

Direct Labor-Hours

A measure of the total hours worked directly on manufacturing goods or providing services, used in costing and operational efficiency analysis.

Labor-Related

Pertaining to costs, efforts, or issues directly associated with employees or workforce in the process of producing goods or services.

Activity Rate

The predefined cost-driver rate used in Activity-Based Costing to allocate overhead costs to products or services, based on each activity’s usage by those products or services.

Activity Cost Pool

A collection of overhead costs attributed to particular activities, used in activity-based costing to allocate costs more accurately to products or services.