A ________ Specifies the Number of Instances of One Entity

question 61

Multiple Choice

A ________ specifies the number of instances of one entity that can be associated with each instance of another entity.

• A) degree
• B) cardinality constraint
• C) counter constraint
• D) limit

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Definitions:

Cost of Goods Sold

The immediate expenses related to the production of a company's sold goods, involving materials and labor.

Labor Efficiency Variance

Labor efficiency variance is a measure of the difference between the actual hours worked by employees versus the standard or expected hours worked to produce a certain amount of goods.

Labor Rate Variance

The difference between the actual cost of labor and the expected (or budgeted) cost, used in managerial accounting to monitor labor cost efficiency.

Raw Materials Inventory

Items and supplies that are used in the production process of goods, held in storage awaiting to be processed.