Even If Storage Cost Is Not as Attractive as That

question 40

Multiple Choice

Even if storage cost is not as attractive as that of CDs,portability and the fact that their ports are ubiquitous in PCs might push one toward selecting a _________.

• A)Zip disk
• B)USB flash drive
• C)flash disk
• D)memory card

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Definitions:

Absorption Costing

A product costing technique that assigns all costs of production (both variable and fixed) to the product, including overheads, to calculate its full cost.

Fixed Manufacturing Overhead

Costs that remain constant in total within manufacturing operations, regardless of the level of production, such as factory rent or salaries of permanent staff.

Traceable Fixed Expenses

Fixed costs that can be directly linked to a specific cost object, such as a department or product.

Net Operating Income

A company's gross income minus operating expenses, excluding taxes and interest charges, giving insight into the operational efficiency of the company.