=+The machines in Manufacturing Department B are serviced only at night after the manufacturing run is over to save on intentional downtime. There are three machines in Manufacturing Department B, so if one does go down during processing there are still two workable machines until the next day. Roll-e Manufacturing’s goal in Manufacturing Department B is to produce 400 useable wheels per day.

Required 1 Under what circumstance would you consider ball bearings indirect rather than direct materials? Would you consider them direct materials or overhead in this problem?