A Company Has Two Offices Represented by the Matrices a and B

question 5

Multiple Choice

A company has two offices represented by the matrices A and B. Each records the number of female and male staff and the number of managers and non-managers. Which option below represents the total number of female staff employed by the firm?

• A) 5
• B) 20
• C) 53
• D) 73

---

Definitions:

Actual Overhead

The real costs incurred in the running of a business, excluding direct labor and direct materials.

Direct Materials Costs

The expense of raw materials and components that are directly incorporated into a finished product.

Manufacturing Overhead Applied

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

Total Manufacturing Costs

Sum of all costs directly involved in the production of goods, including raw materials, direct labor, and manufacturing overhead.