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NEW QUESTION: 1
In a process-costing system, the cost of abnormal spoilage should be:
A. Ignored.
B. Treated as a loss in the period incurred.
C. Included in the cost of units transferred out.
D. Prorated between units transferred out and ending inventory
Answer: B
Explanation:
Abnormal spoilage is spoilage that is not expected to occur under normal, efficient operating conditions. Because of its unusual nature, abnormal spoilage is typically treated as a loss in the period in which it is incurred. Believing that its traditional cost system may be providing misleading information, an organization is considering an activity-based costing ABC) approach. It now employs a full cost system and has been applying its manufacturing overhead on the basis of machine hours. The organization plans on using
50.000 direct labor hours and 30.000 machine hours in the coming year. The following data show the manufacturing overhead that is budgeted.

Cost, sales, and production data for one of the organization' s products for the coming year are as follows:

NEW QUESTION: 2
회사는 현재 스토리지 목적으로 Amazon EBS 및 Amazon RDS를 사용합니다. 이 회사는 다른 AWS 리전에서 재해 복구를 위해 파일럿 라이트 방식을 사용하려고 합니다. 이 회사의 RTO는 6 시간이고 RPO는 24 시간입니다.
최소 비용으로 요구 사항을 충족하는 솔루션은 무엇입니까?
A. AWS Lambda를 사용하여 매일 EBS 및 RDS 스냅 샷을 생성하고이를 재해 복구 지역에 복사합니다. 액티브-패시브 장애 조치 구성과 함께 Amazon Route 53을 사용하십시오. 재해 복구 리전에서 용량이 0으로 설정된 Auto Scaling 그룹에서 Amazon EC2를 사용하십시오.
B. AWS Lambda를 사용하여 매일 EBS 및 RDS 스냅 샷을 생성하고이를 재해 복구 지역에 복사합니다. 활성-액티브 장애 조치 구성과 함께 Amazon Route 53을 사용하십시오. 기본 리전과 동일한 방식으로 구성된 Auto Scaling 그룹에서 Amazon EC2를 사용하십시오.
C. Amazon ECS를 사용하여 장기 실행 작업을 처리하여 매일 EBS 및 RDS 스냅 샷을 생성하고 재해 복구 지역으로 복사합니다. 액티브-패시브 장애 조치 구성과 함께 Amazon Route 53을 사용하십시오. 재해 복구 리전에서 용량이 0으로 설정된 Auto Scaling 그룹에서 Amazon EC2를 사용하십시오.
D. EBS 및 RDS 교차 리전 스냅 샷 복사 기능을 사용하여 재해 복구 리전에서 스냅 샷을 만듭니다. 활성-액티브 장애 조치 구성과 함께 Amazon Route 53을 사용하십시오. 재해 복구 리전에서 용량이 0으로 설정된 Auto Scaling 그룹에서 Amazon EC2를 사용하십시오.
Answer: D

NEW QUESTION: 3
Cisco ASAでクライアントレスSSL VPNを使用する場合、シングルサインオンにはどの認証方法が必要ですか？
A. SAML 2.0
B. ローカル
C. RADIUS
D. TACACS
Answer: A
Explanation:
Reference:
https://www.cisco.com/c/en/us/td/docs/security/asa/asa910/asdm710/vpn/asdm-710-vpn-config/webvpn-configur