In a DFD,processes Are the Mechanism Through Which Data Are

question 10

True/False

In a DFD,processes are the mechanism through which data are transformed,manipulated,created,and so on into output such as a report,a decision,and the like.

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Definitions:

Materials Price Variance

The difference between the actual cost of materials and the standard cost, which can indicate inefficiencies or savings.

Direct Labor Rate Variance

The difference between the expected cost of direct labor at standard rates and the actual cost incurred.

Fixed Manufacturing Overhead

Costs that do not vary with the level of production output, including expenses such as factory rent, salaries of manufacturing personnel, and property taxes on manufacturing facilities.

Direct Labor Variances

The differences between the actual costs of labor and the standard or expected costs, used to assess how effectively labor resources are used.