The Field Used to Link a Child Table to a Parent

question 22

Multiple Choice

The field used to link a child table to a parent table is known as the ____ in the child table.

• A)record
• B)foreign key
• C)cell
• D)primary key

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Definitions:

Fixed Manufacturing Overhead

This refers to the consistent costs associated with the manufacturing process that do not vary with the level of production, such as salaries of managers and depreciation of factory equipment.

Overapplied

A situation where the allocated manufacturing overhead cost is greater than the actual overhead incurred.

Volume Variance

A measurement of the difference between the expected volume of production and the actual volume produced, impacting costs.

Cost

The expenditure incurred by a business to produce, acquire, or maintain a good or service.