Which of the following reflects a crisis situation?

A primary key whose value is unique across all relations is called a(n):

A) global primary key. B) inter-table primary key. C) enterprise key. D) foreign global key.

Comprehensive variance analysis review

Vivus Bioscience produces a generic statin pill that is used to treat patients with high cholesterol. The pills are sold in blister packs of 10. Vivus employs a team of sales representatives who are paid varying amounts of commission. Given the narrow margins in the generic drugs industry, Vivus relies on tight standards and cost controls to manage its operations. Vivus has the following budgeted standards for the month of April 2014: Vivus budgeted sales of 1,400,000 packs for April. At the end of the month, the controller revealed that actual results for April had deviated from the budget in several ways: ? Unit sales and production were 90% of plan. ? Actual average selling price increased to $7.30. ? Productivity dropped to 250 packs per hour. ? Actual direct manufacturing labor cost was $14.60 per hour. ? Actual total direct material cost per unit increased to $1.90. ? Actual sales commissions were $0.30 per unit. ? Fixed overhead costs were $12,000 above budget. Calculate the following amounts for Vivus for April 2014: Required: 1. Static-budget and actual operating income 2. Static-budget variance for operating income 3. Flexible-budget operating income 4. Flexible-budget variance for operating income 5. Sales-volume variance for operating income 6. Price and efficiency variances for direct manufacturing labor 7. Flexible-budget variance for direct manufacturing labor