Subtypes Should Be Used When

question 26

Multiple Choice

Subtypes should be used when:

• A) there are attributes that apply to some but not all instances of an entity type.
• B) supertypes relate to objects outside the business.
• C) the instances of a subtype do not participate in a relationship that is unique to that subtype.
• D) none of the above.

Understand the allocation base used for predetermined overhead rates in different departments.

Interpret job cost sheets and the accumulation of costs for individual jobs.

Calculate the total manufacturing overhead based on estimated and actual activities.

Understand the relationship between direct labor cost and manufacturing overhead in costing jobs.

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Definitions:

Pre-Existing Idea

A concept, belief, or opinion that was formed before the current context or situation.

Collaborative Technologies

Digital tools and platforms that facilitate cooperation and teamwork among users, regardless of their physical location.

Groupware

Software designed to facilitate collaborative work or projects by multiple users within different locations.

Collaborate

To work jointly with others or together especially in an intellectual endeavor.