Define Sets $A$ And $B$ As Follows $A = \{ n \in \mathbf { Z } \mid n = 8 r - 3$

question 13

Essay

Define sets $A$ and $B$ as follows: $A = \{ n \in \mathbf { Z } \mid n = 8 r - 3$ for some integer $r \}$ and $B = \{ m \in \mathbf { Z } \mid m = 4 s + 1$ for some integer $s \}$ .
(a) Is $A \subseteq B$ ?
(b) Is $B \subseteq A$ ?
Justify your answers carefully. (In other words, provide a proof if the statement is true or a disproof if the statement is false.)

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Definitions:

FIFO Process Costing

A costing method where costs are assigned to products and services according to the order in which they were incurred, with the oldest costs assigned first.

Equivalent Units

A measure used in cost accounting to express the amount of work done on incomplete units in terms of fully completed units.

Direct Materials

The raw materials that are directly used in the manufacturing of a product, which can be easily traced to the finished product.

Conversion

The process of changing or converting resources or inputs into final products or outcomes.