=+d. Direct materials used in production:

In manufacture of King:

Fabric . . . . . . . . . . . . . . . 5.0 sq. yds. per unit of product Wood . . . . . . . . . . . . . . . 35 lineal ft. per unit of product Filler . . . . . . . . . . . . . . . . 3.8 cu. ft. per unit of product Springs . . . . . . . . . . . . . . 14 units per unit of product