Attributes Other Than the Primary Key Are

question 21

Multiple Choice

Attributes other than the primary key are

• A)included to satisfy transaction processing requirements.
• B)included to meet management's information needs.
• C)both A and B
• D)none of the above

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Definitions:

Predetermined Overhead Rate

A predetermined overhead rate is calculated before a period begins and is used to apply manufacturing overhead costs to products based on a common activity base, such as machine hours or labor hours.

Direct Labour

The workforce directly involved in the manufacturing of products or the delivery of services, whose costs are directly attributable to the production process.

Direct Material

Raw materials that are directly incorporated into a finished product.

Direct Labour

Labor costs directly associated with the manufacturing of a product or provision of a service, often considered a variable cost.