a data record is a collection of related fields or data elements record design is one of the fundamental problems of data management

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Required
Consider the following data record for a work- in- process application system:
Work- in- process number
Materials cost
Direct labor cost
Applied overhead cost
Total cost
Units started
Units spoiled
Good units in process
Which of these data items is (are) virtual data? What types of advantages might be gained if virtual data elements are removed from the work- in- process record? Explain.