Pointer Fields Are Not Used in

question 13

Multiple Choice

Pointer fields are not used in

• A) relational structures.
• B) list structures.
• C) hypertext models.
• D) semantic data networks.

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Definitions:

Predetermined Overhead Rate

The rate used to allocate manufacturing overhead costs to products, computed before the period begins based on estimated costs and activity levels.

Direct Labor-Hours

Full count of working hours by employees in direct connection with the production process.

Job Cost Sheet

A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job.

Machine-Hours

A unit of measure reflecting the amount of time a machine is operated, used in cost accounting and operational management to allocate machine costs to products.