Refer to the Diagram Below

question 51

Multiple Choice

Refer to the diagram below.Does the logical DFD balance with the physical DFD?

• A)Yes,because they have the same external entities.
• B)No,because the number of bubbles in each diagram is different.
• C)Yes,because they have the same data stores.
• D)No,because they have different flows to and from the external entities.

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Definitions:

Direct Materials Price Variances

The difference between the actual cost of direct materials used in production and the standard cost expected to be used, showing how effectively materials costs are managed.

Direct Labor Rate Variances

The difference between the expected cost of direct labor per unit of production and the actual cost incurred.

Work in Process

Partially finished goods that are still in the production process at a specific point in time.

Current Period

The current period in accounting refers to the most recent or ongoing accounting period, for which financial activities and transactions are being recorded and analyzed.