When the Data Is Organized by Entity Rather Than by the Application

question 51

Multiple Choice

When the data is organized by entity rather than by the application that uses the data,it is called ____.​

• A) ​table-oriented
• B) ​row-oriented
• C) ​column-oriented
• D) ​subject-oriented

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Definitions:

Predetermined Overhead Rate

A calculated rate that estimates the manufacturing overhead cost per unit of production, based on expected or historical data.

Machine-Hours

A measure of the amount of time a machine is operated during a given period, commonly used in manufacturing to allocate costs or to measure productivity.

Manufacturing Overhead Costs

All indirect costs associated with the manufacturing process, including utilities, rent, and salaries for non-direct labor.

Direct Labor-Hours

A measure of the total hours worked directly on a specific job or task, excluding indirect labor involved in general factory supervision or maintenance.