A Field That Uniquely Identifies Each Record

question 59

Multiple Choice

A field that uniquely identifies each record.

• A)ID
• B)primary key
• C)common
• D)numeric

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Definitions:

Direct Materials Cost

The total cost of raw materials directly involved in the manufacturing of a product.

Underapplied Manufacturing Overhead

A scenario in which the overhead costs assigned to manufacturing are lower than the overhead costs that were actually incurred.

Finished Goods Inventory

The final products that are completed and ready for sale but have not yet been sold to customers.

Overapplied Manufacturing Overhead

A situation where the allocated manufacturing overhead costs for a period exceed the actual overhead costs incurred.