Which of the Following Is NOT an Advantage of Database

question 55

Multiple Choice

Which of the following is NOT an advantage of database systems?

• A) Redundant data
• B) Program-data independence
• C) Better data quality
• D) Reduced program maintenance

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Definitions:

Variable Overhead Spending Variance

The difference between the actual variable overheads incurred and the expected variable overheads based on the standard cost for the actual production level.

Standard Variable Overhead Rate

The estimated cost per unit of the variable overheads that are expected to be incurred in the production process.

Actual Total Variable Overhead Cost

The real expense incurred for variable overheads, which fluctuates with changes in production volume.

Direct Labour Efficiency Variance

The difference between the standard labor hours for actual production and the actual labor hours worked, indicating labor efficiency.