Each Row of the Table Department Describes a Department

question 70

Multiple Choice

$Table~Employee\\\begin{array}{|l|l|l|l|l|}\hline \text { Empno } & \text { Empname } & \text { Empdeptno } & \text { Empsalary } & \text { Emptitle } \\\hline\end{array}$
Each row of the table Department describes a department. Deptno is the primary key. Deptmgr (Department manager) refers to Empno in table Employee.

$Table~Department\\\begin{array}{|l|l|l|l|}\hline \text { Deptno } & \text { Deptname } & \text { Deptcity } & \text { Deptmgr } \\\hline\end{array}$
Each row of the table Project describes a project. The primary key is Projno. Projmgr (project manager. refers to Empno in the table Employee.

$Table~Project\\\begin{array}{|l|l|l|}\hline \text { Projno } & \text { Projname } & \text { Projmgr } \\\hline\end{array}$
The table Projstaff indicates the staff assigned to various Projects.

$Table~Project\\\begin{array}{|l|l|l|l|l|}\hline \text { Prstno } & \text { Prstempno } & \text { Prsthours } & \text { Prstdate } & \text { Prstasgtno } \\\hline\end{array}$
The combination of columns Prstno, Prstempno is a candidate key. There could be other candidate
keys. Prstempno is the Empno in table Employee of the employee working on project number Prstno, which refers to Projno in the table Project. The meaning of Prstasgtno is left undefined.
-Which of the following columns is not a foreign key?

• A) Projno in table Project
• B) Projmgr in table Project
• C) Prstno in table Projstaff
• D) Prstempno in table Projstaff

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Definitions:

Absorption Costing

This refers to an accounting strategy that comprehensively adds the costs of direct materials, direct labor, and both varying and fixed overheads into the total cost of manufacturing a product.

Variable Costing

A pricing approach that incorporates solely the variable production expenses—such as direct materials, direct labor, and variable manufacturing overhead—into the unit cost of a product.

Fixed Overhead

Expenses that remain constant regardless of the production or sales volume, including items like lease payments, wages, and insurance premiums.

Inventory

The total amount of goods and materials held by a company for the purpose of resale or production, including raw materials, work-in-progress, and finished goods.