Which of the Following Systems Is One Where the Master

question 22

Multiple Choice

Which of the following systems is one where the master and open files are posted, or updated, immediately?

• A) Microcomputer system
• B) Mainframe computer system
• C) Batch system
• D) Real-time system

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Definitions:

Unit Contribution Margin

The amount each unit sold contributes to covering fixed costs and generating profit, calculated by subtracting variable costs per unit from the selling price per unit.

Break-Even Point

The financial point at which total revenues equal total costs and expenses, resulting in no net loss or gain.

Fixed Costs

Costs that do not change with the level of production or sales activities, such as rent, salaries, and insurance.

Operating Leverage

A measure of how sensitive a company's operating income is to changes in revenue, indicating the degree to which fixed costs are utilized.