The Translation Process of Converting Source Code into Machine Language

question 61

Multiple Choice

The translation process of converting source code into machine language (object code) is performed by which of the following?

• A)Utility program
• B)System software
• C)ERP (Enterprise Resource Management)software
• D)Compiler

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Definitions:

Actual Total Labour Cost

The real amount spent on wages and benefits for employees involved in the production process during a specific period.

Standard Labour Rate

The pre-established rate per hour that a company expects to pay for direct labor.

Actual Units

The real quantity of items produced, sold, or consumed, as opposed to planned or theoretical quantities.

Variable Overhead Spending Variance

This is the difference between the actual variable overheads incurred and what was expected or budgeted, based on the actual level of production activity.