_________ Are the Fundamental Elements in Object-Oriented Development and Represent

question 10

Multiple Choice

_________ are the fundamental elements in object-oriented development and represent tangible, real-world entities.

• A) Behaviors
• B) Objects
• C) Operations
• D) Properties

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Definitions:

Variable Overhead Rate Variance

The difference between the actual variable overhead costs incurred and the expected costs at the standard variable overhead rate.

Standard Variable Overhead Rate

A predetermined rate used in costing to allocate variable manufacturing overhead to individual units of production based on a standard amount of an allocation base, such as direct labor hours or machine hours.

Direct Labor-hours

A measure of the amount of time spent by workers who are directly involved in the manufacturing process.

Variable Overhead Item

Costs that vary with the level of production output, such as utilities or materials, and are not fixed over the short term.