1. Indirect materials include: a. materials that are incorporated into the finished product b. materials required for the production process, which do not become an integral part of the finished product. C. direct materials that are so insignificant in cost that it becomes unimportant to trace their costs to specific products. d materials required for the production process, which do not become an integral part of the finished product AND direct materials that are so insignificant in cost that it becomes unimportant to trace their costs to specific products a. 2. Victa manufactures petrol and electric lawn mowers. If the cost object is a petrol mower, which of the following is a direct cost? The costs of wheels b. The wages of the accountant C. The salary of the manufacturing manager d! The wheels on a forklift used in the factory a. 3. Manufacturing cost accounting is involved in producing information for external users b. uses data from the general ledger c. must comply with Australian accounting standards d all of the above 4. Total costs are $98,000 when 9,000 units are made. Ofthis amount, variable costs are $18,000. What are the total costs when 8,000 units are produced? a. $ 96,000 b. $ 100,000 C. $108,000 d $118,000