A Subgrouping of the Entities in an Entity Type That

question 40

Multiple Choice

A subgrouping of the entities in an entity type that is meaningful to the organization and that shares common attributes or relationships distinct from other subgroupings best defines:

• A)child node
• B)disjoined entity
• C)subtype
• D)supertype

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Definitions:

Period Costs

Expenses that are not directly tied to production, such as administrative and selling expenses, which are expensed in the period they are incurred.

Variable Costs

Expenses that change directly in proportion to changes in business activity levels or volumes.

Contribution Margin

The sum of money left over after variable costs are subtracted, which is available to pay for fixed costs and add to profit.

Incremental Manufacturing Cost

The additional cost associated with producing one more unit of a product.