Abstracting the Common Features Among Multiple Classes, as Well as the Relationships

question 77

Multiple Choice

Abstracting the common features among multiple classes, as well as the relationships they participate in, into a more general class is known as:

• A) aggregation.
• B) overlapping.
• C) multiplicity.
• D) generalization.
• E) rejuvenation.

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Definitions:

Machine-Hours

Machine-hours represent the total time that machinery is in operation, used as a basis for allocating machine-related costs to products.

Total Variable Cost

The sum of all costs that vary directly with the level of production, such as materials and labor costs.

Activity Level

The volume of production or the degree of service activity which directly affects the amount of various costs incurred.

Fixed Cost

An expense that does not change with the level of production or sales over a short period.