When Working with Random Access Files, the ____ Function Resets

question 19

Multiple Choice

When working with random access files, the ____ function resets the current position to the start of the file.

• A)rewind()
• B)reset()
• C)fseek()
• D)flush()

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Definitions:

Labor Rate Variance

The difference between the actual cost of direct labor and the standard cost, indicating how well the company is managing its labor costs.

Direct Labor Standards

The expected amount of time and wage rate for workers to complete a unit of production.

Labor Efficiency Variance

A measure of the difference between the actual hours worked and the standard hours expected to produce a certain level of output.

Standard Cost System

An accounting method that uses cost estimates for labor, materials, and overhead to assign costs to products, facilitating variance analysis between expected and actual costs.