a. The costs of significant raw materials from which a product is manufactured are classi-

fied as \(\qquad\) .

b. \(\qquad\) are the costs of activities required to convert materials into products.

c. \(\qquad\) result from activities that support a process but often are not directly related to any specific product.

d. The \(\qquad\) is the set of value-creating activities that extends from the production of raw materials, to the sale of finished goods, to servicing customers after the sale.

e. \(\qquad\) are the wages of workers who add value to a product through their direct involvement in the production process.

f. \(\qquad\) is a manufacturing philosophy that attempts to improve effi-

ciency by reducing inventory levels.