A Unary Operator Is Applied to _______ Relation(s) and Creates

question 1

Multiple Choice

A unary operator is applied to _______ relation(s) and creates an output of ________ relation(s) .

• A) one, one
• B) one, two
• C) two, one
• D) two, two

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Definitions:

FOH Budget Variance

The difference between the actual factory overhead costs and the budgeted or standard overhead costs allocated for a period.

Labor Efficiency Variance

The difference between the actual hours worked and the expected hours worked, valued at the standard labor rate.

Labor Rate Variance

The variance between the real labor cost and the anticipated (or norm) cost, calculated based on the working hours.

Materials Quantity Variance

A calculation of the difference between actual material usage and expected usage in production, multiplied by the standard cost for each unit.