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NEW QUESTION: 1
A company experienced a machinery breakdown on one of its production lines. As a consequence of the breakdown, manufacturing fell behind schedule, and a decision was made to schedule overtime to return manufacturing to schedule. Which one of the following methods is the proper way to account for the overtime paid to the direct laborers?
A. The overtime hours times the sum of the straight-time wages and overtime premium entirely to manufacturing overhead.
B. The overtime hours times the overtime premium would be charged to manufacturing overhead and the overtime hours times the straight-time wages would be treated as direct labor.
C. The overtime hours times the sum of the straight-time wages and overtime premium direct labor.
D. The overtime hours times the overtime premium would be charged to repair and maintenance expense, and the overtime hours times the straight-time wages would be treated as direct labor.
Answer: B
Explanation:
Direct labor costs are wages paid to labor that can feasibly be specifically identified with the production of finished goods. Factory overhead consists of all costs, other than direct materials and direct labor that are associated with the manufacturing process. Thus, straight-time wages would be treated as direct labor; however, because the overtime premium cost is a cost that should be borne by all production, the overtime hours times the overtime premium should be charged to manufacturing overhead.

NEW QUESTION: 2
Evaluate the following query:
SQL> SELECT TRUNC (ROUND(156.00, -1),-1)
FROM DUAL;
What would be the outcome?
A. 0
B. 1
C. 2
D. 3
E. 4
Answer: A
Explanation:
Explanation/Reference:
References:
https://docs.oracle.com/cd/B19306_01/server.102/b14200/functions135.htm
https://docs.oracle.com/cd/B28359_01/olap.111/b28126/dml_functions_2127.htm

NEW QUESTION: 3
Your system automatically provisions EIPs to EC2 instances in a VPC on boot. The system provisions the
whole VPC and stack at once. You have two of them per VPC. On your new AWS account, your attempt
to create a Development environment failed, after successfully creating Staging and Production
environments in the same region. What happened?
A. You didn't choose the Development version of the AMI you are using.
B. You hit the soft limit of 2 VPCs per region and requested a 3rd.
C. You hit the soft limit of 5 EIPs per region and requested a 6th.
D. You didn't set the Development flag to true when deploying EC2 instances.
Answer: C
Explanation:
There is a soft limit of 5 EIPs per Region for VPC on new accounts. The third environment could not
allocate the 6th EIP.
Reference: http://docs.aws.amazon.com/general/latest/gr/aws_service_limits.html#limits_vpc

NEW QUESTION: 4
Password management falls into which control category?
A. Technical
B. Detective
C. Preventive
D. Compensating
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Preventive controls are put in place to inhibit harmful occurrences. Access control is an example of a preventive control. Passwords are used in access control; therefore, password control is a preventive control.
Preventive controls can be administrative, physical or technical.
Preventive Technical controls include:
Passwords, biometrics, smart cards

Encryption, secure protocols, call-back systems, database views, constrained user interfaces

Antimalware software, access control lists, firewalls, intrusion prevention system

Incorrect Answers:
A: Compensating controls are controls that provide an alternative measure of control. Password management does not fall into the Compensating control category.
B: Detective controls are established to discover harmful occurrences. Password management does not fall into the Detective control category.
D: Technical is a control type, not a control category. Password management is a technical control but it falls into the Preventive control category.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, 2013, p. 31