19. Some costs include both a direct and an indirect component. Some costs are totally indirect. Which of these is totally made up of direct costs? a) Raw materials b) Labor to assemble products c) Manufacturing overhead d) All of the above 20. Which of the following would most likely be included as part of manufacturing overhead in the production of a wooden table? a) The amount paid to the individual who stains the table. b)The commission p c)The cost of glue used in the table. d)The cost of the wood used in the table. aid to the salesperson who sold the table. 21. An example of variable cost is: Supervisor Salaries A) B) C) D) Direct Materials yes no yes no yes no no yes 22. All of the following are product cost except a) indirect meterials b) advertising c) rent on the factory d) supplies for the factory workers' restroom 23. Cost that are the same for two alternatives and are not affected by a decision are a) opportunity cost b) sunk cost c) differential cost d) irrelevant and should be ignored 24. If an activity decreases, the fixed cost per unit should a) increase b) decrease c) not change d) none of these