Refer to the Information Provided in Figure 7

question 74

Multiple Choice

Refer to the information provided in Figure 7.4 below to answer the question(s) that follow. Figure 7.4
-Refer to Figure 7.4. The average product of two workers is

• A) 10.
• B) 16.
• C) 22.
• D) 44.

---

Definitions:

Indirect Materials

Materials used in the production process that do not become an integral part of the final product and are not directly assigned to specific units produced.

Direct Materials

Raw materials that are directly traceable to the manufacturing of a product and constitute an integral part of the finished product.

Manufacturing Overhead

Costs associated with the production process that are not directly traceable to a specific product, such as utilities and factory maintenance.

Cost of Goods Sold

The costs incurred directly from manufacturing the goods a company sells.