The First in a Series of Steps to Follow When

question 92

Multiple Choice

The first in a series of steps to follow when creating a table is to:

• A) identify columns that must be unique.
• B) identify each attribute and its characteristics.
• C) create an index.
• D) identify columns that must be null.

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Definitions:

Activity Cost Pools

Aggregations of all the costs associated with a particular activity, used in activity-based costing.

Departmental Overhead Rates

Refers to the allocation of indirect costs to specific departments within a company, which is used for cost control and pricing decisions.

Machine Hours

A measure of production activity; the total hours that machines are operating in a manufacturing process.

Direct Labor Hours

The total hours worked by employees directly involved in the manufacturing process of a product.