Direct Material Costs Do Not Include Small Items That Are

question 32

Multiple Choice

Direct material costs do not include small items that are uneconomical to trace to products. Which of the following would not be included as a direct materials cost for a furniture manufacturer?

• A) Glue
• B) Wood
• C) Laminate materials
• D) Drawer Handles

---

Definitions:

Work Environment

The physical and psychological conditions under which individuals perform their job duties, impacting their productivity, satisfaction, and health.

High Self-Esteem

A robust and healthy belief in one’s own worth, abilities, and value.

High Self-Awareness

A profound understanding and recognition of one's own emotions, behaviors, and thoughts and how they are perceived by others.

Public Situations

Scenarios or settings that are open to the general public where behavior and interactions are often subject to societal norms and expectations.