Which of the Following Is Not a Direct Input to the Material

question 13

Multiple Choice

Which of the following is not a direct input to the material planning?

• A) Bill-of-material file
• B) Aggregate production plan
• C) Master production schedule
• D) Inventory records file

---

Definitions:

Fixed Manufacturing Cost

Costs that do not change with the level of manufacturing activity, such as rent for a factory building or salaries of permanent staff.

Manufacturing Overhead

All indirect costs associated with the production process, like utilities and salaries for support staff.

Fixed Cost

A type of business expense that does not change with the level of production or sales, including costs like rent, salaries, and insurance premiums.

Variable Cost

Costs that fluctuate directly with changes in production or sales volume.