Import Java.nio.file.*; Import Java.io.*;

question 34

Essay

import java.nio.file.*;
import java.io.*;
public class ReadFile
{
    public static void main(String[] args)
   {
       Path file = Paths.get("C:\\Java\\Input.Output\\Grades.txt");
       InputStream input = null;
       try
      {
          ----Code here-------
          ----Code here-------
           String grade = null;
           grade = reader.readLine();
           System.out.println(grade);
           input.close();
       }
       catch (IOException e)
      {
          System.out.println(e);
       }
   }
} In the code above, a ReadFile class reads from the Grades.txt file. A path is declared, and an InputStream is declared using the Path . In the first indicated line, create the statement to assign a stream to the InputStream reference. In the second indicated line, declare a BufferedReader that reads a line of text from a character-input stream that buffers characters for more efficient reading.

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Definitions:

Variable Manufacturing Overhead

Costs that fluctuate with production volume, such as indirect materials, indirect labor, and other expenses that increase or decrease as production levels change.

Fixed Manufacturing Overhead

Costs related to production that do not vary with the level of output, including salaries of permanent staff and rent of factory premises.

Budget Variance

The difference between the actual fixed overhead costs and the budgeted fixed overhead costs for the period.

Applied

Refers to the process of allocating or assigning costs to a specific cost object in a manner that is consistent with the usage or benefits derived from it.