A Computer Falls into the ____ Category If It Is

question 27

Multiple Choice

A computer falls into the ____ category if it is, at the time of construction, one of the fastest computers in the world.

• A) minicomputer
• B) supercomputer
• C) microcomputer
• D) mainframe

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Definitions:

Direct Material Units

Refers to the physical units of raw materials that are directly traceable and integral to the finished product.

Standard Costing

A cost accounting method that assigns a fixed cost to inventory and measures any variances to actual costs.

Labour Efficiency Variance

The difference between the actual labor hours used and the standard labor hours expected for the level of production achieved, often related to workforce productivity.

Variable Overhead

Costs that fluctuate with the level of production or business activity, such as utilities or raw materials.