Use the Information Given in the Figure

question 87

Multiple Choice

Use the information given in the figure.
- How many are not in C?

• A)62
• B)53
• C)59
• D)57

---

Definitions:

Direct Materials

Raw materials that can be directly traced to the production of specific goods or services.

Direct Labor-Hours

The sum of hours contributed by personnel directly employed in the process of manufacturing.

Variable Overhead

Costs that fluctuate with the level of production activity, such as utilities or raw materials.

Direct Material

Basic substances that are directly used and can be readily identified in the final product.