When Combining Third Normal Form Tables, the Resulting Table Will

question 56

True/False

When combining third normal form tables, the resulting table will not be in third normal form when a column A in one user view determines a column B in a second user view, yet column A is not a column in the second user view.

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Definitions:

High-low Method

An approach to estimating the fixed and variable components of costs by analyzing the highest and lowest levels of activity.

Variable Cost

Costs that change in proportion to the level of production or sales volume, such as raw materials and direct labor.

Machine-hour

A unit of measure representing the operation of a machine for one hour, often used to allocate manufacturing overhead.

Margin of Safety

The difference between actual or projected sales and the break-even point, indicating the buffer amount that sales can decrease before reaching a loss.