A Color Scale

question 43

Multiple Choice

A color scale

• A) highlights cells meeting specified criteria with a specified color, font, or border.
• B) is a conditional format that displays an icon representing a value in the top third, quarter, or fifth based on colors in the selected range.
• C) calculates an aggregate for values in a range or database.
• D) is a conditional format that displays a particular color based on the relative value of the cell contents to other selected cells.

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Definitions:

Traditional Costing

An accounting method that allocates manufacturing overhead costs to products based on the volume of production resources consumed.

Direct Labor-Hours

A measure of the work done by employees directly involved in the manufacturing process, counted in hours.

Activity Cost Pools

A grouping of all costs associated with a specific activity, used in activity-based costing to more accurately allocate overhead costs.

Activity Rates

Rates used in Activity-Based Costing to assign overhead costs to products or services, based on specific activities that drive those costs.