Gathering Performance Statistics Each Time a New Software Application Is

question 54

Multiple Choice

Gathering performance statistics each time a new software application is installed, on slow, average, and peak periods during its use, and tracking how many users are on that software is an example of acquiring a _____.

• A) baseline
• B) framework
• C) foundation
• D) utilization level

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Definitions:

Predetermined Overhead Rate

An upfront calculated rate for assigning manufacturing overhead costs to products or job orders, based on estimated expenses and levels of activity.

Direct Labor-Hours

Combined working hours of staff directly participating in the manufacturing of products or provision of services.

Job-Order Costing System

An accounting system that tracks costs individually for each job, suitable for companies producing unique products or services.

Activity-Based Costing

A costing technique that determines the cost of a product based on the activities involved in its production and the extent to which the product uses those activities.