A Field, or a Combination of Fields, That Has a Unique

question 10

Multiple Choice

A field, or a combination of fields, that has a unique value is a:

• A) primary key /
• B) foreign key /
• C) table /
• D) field value /

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Definitions:

Total Cost Variance

measures the difference between the actual cost of producing something and its standard cost, highlighting efficiency and budgeting issues.

Variable Factory Overhead

Costs in manufacturing that fluctuate with the level of production, such as utilities or materials.

Direct Materials

Raw materials that are directly incorporated into a finished product and can easily be traced to the product.

Quantity Variance

The difference between the expected and actual quantities of inputs used in the production process, affecting the cost of goods sold.