Which of the Following Specifies That an Entity Instance of the Supertype

question 30

Multiple Choice

Which of the following specifies that an entity instance of the supertype is allowed not to belong to any subtype?

• A)total specialization rule
• B)partial specialization rule
• C)disjoint rule
• D)overlap rule

---

Definitions:

Labor Efficiency Variance

The difference between the actual hours of labor worked and the expected (or standard) hours, multiplied by the standard hourly labor rate.

Direct Labor

The cost of wage-earning employees who are directly involved in the production of goods or services, such as assembly line workers.

Direct Labor Rate Variance

The difference between the actual cost of direct labor and the standard cost, demonstrating how actual labor costs differ from budgeted amounts.

Materials Price Variance

The difference between the actual cost of materials used in production and the standard cost, multiplied by the quantity of materials used.