A Low-Level View of the Database That Describes How the Data

question 103

Multiple Choice

A low-level view of the database that describes how the data are actually stored and accessed is the

• A)conceptual-level schema.
• B)subschema.
• C)internal-level schema.
• D)external-level schema.

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Definitions:

Unit Product Cost

The cost assigned to a single unit of product, encompassing all the costs incurred to produce, manufacture, or acquire that unit.

Absorption Costing

A method in accounting that totals up all expenses of manufacturing including costs for direct materials, direct labor, along with variable and fixed overhead, assigning them to the cost of a product.

Unit Product Cost

The total cost to produce one unit of a product, including direct materials, direct labor, and manufacturing overhead.

Variable Costing

A costing method that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of a unit of product.