A(n) _____ Contains the Instructions Your Computer or Device Needs

question 66

Multiple Choice

A(n) _____ contains the instructions your computer or device needs to run programs and apps.

• A) spreadsheet
• B) data file
• C) file extension
• D) executable file

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Definitions:

Direct Labor-hours

The amount of labor hours that can be directly attributed to the production process, serving as a basis for allocating manufacturing overhead costs in some costing systems.

Variable Manufacturing Overhead Standards

Pre-set rates used to allocate variable overhead costs to individual units of production based on expected usage criteria, such as labor hours.

Variable Overhead Efficiency Variance

A measure in cost accounting showing the difference between the actual variable overhead incurred and the expected (or standard) variable overhead based on the actual hours worked.

Variable Overhead Standards

Predetermined rates used to control and budget for the variable portion of manufacturing overhead costs, adjusting with production volumes.