Given Determine $C A - C B$
A) $\left[ \begin{array} { r r r } 5 & 8 & - 12 \\ - 6 & - 11 & 18 \\ 11 & 12 & - 12 \end{array} \right]$

question 21

Multiple Choice

Given:
$$A = \left[ \begin{array} { l l l } 4 & 2 & 5 \\1 & 2 & 1\end{array} \right] , B = \left[ \begin{array} { r r r } 5 & 5 & - 1 \\4 & 4 & 1\end{array} \right] , C = \left[ \begin{array} { r r } - 2 & - 1 \\3 & 1 \\- 2 & - 3\end{array} \right]$$
determine $C A - C B$ .

• A) \(\left[ \begin{array} { r r r } 5 & 8 & - 12 \\ - 6 & - 11 & 18 \\ 11 & 12 & - 12 \end{array} \right]\)
• B) \(\left[ \begin{array} { r r r } 2 & - 9 & - 12 \\ 3 & - 2 & 0 \end{array} \right]\)
• C) \(\left[ \begin{array} { c c } - 19 & - 20 \\ 0 & 1 \end{array} \right]\)
• D) \(\left[ \begin{array} { r r } 2 & 3 \\ - 9 & - 2 \\ - 12 & 0 \end{array} \right]\)
• E) not possible

---

Definitions:

Direct Labour Cost

The wages and other remunerations paid to employees directly involved in the manufacturing or production process.

Machine Hours

A measure of the total time that a machine is operated during a certain period, often used for allocating machine-related overheads.

Manufacturing Overhead Applied

The allocation of estimated manufacturing overhead costs to individual products or job orders based on a predetermined overhead rate.

Sales Salaries Expense

The total cost incurred for salaries, wages, and commissions paid to sales personnel, reflecting a company's investment in its sales force.