The ____ Utility Is Generally the Most Efficient Tool for the Mass

question 82

Multiple Choice

The ____ utility is generally the most efficient tool for the mass loading of data into an Oracle database.

• A) imp
• B) impdp
• C) SQL Loader
• D) Data Pump

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Definitions:

Variable Overhead Cost Variance

The difference between the actual variable overhead costs incurred and the standard costs expected for the actual production level.

Direct Labor Cost Variance

The difference between the budgeted cost for direct labor and the actual cost incurred, used as a measure of performance efficiency.

Flexible Budgets

Budgets that adjust or flex based on changes in the volume of activity, allowing for more effective financial control.

Fixed Budgets

A financial plan that does not change, regardless of any variations in business activity levels.