While Using a Surrogate Key, One Must Ensure That the Candidate

question 13

Short Answer

While using a surrogate key, one must ensure that the candidate key of the entity in question performs properly through the use of the "_____" and "not null" constraints.

---

Definitions:

Predetermined Overhead Rate

A rate calculated before the manufacturing process begins, used to allocate manufacturing overhead costs to individual units of production based on a certain basis (e.g., machine hours or labor hours).

Machine-Hours

The total hours that machines are in operation during a specific period used as a measure for allocating costs or determining efficiency.

Job-Order Costing System

A costing method used to calculate the costs associated with individual jobs or orders, tracking direct labor, direct materials, and manufacturing overhead per job.

Predetermined Overhead Rate

It is a rate used to allocate estimated overhead costs to cost objects based on a chosen activity base, calculated before the period begins.