38. A mattress manufacturer has provided the following cost data. The cost of fabric, foam, springs, and lumber is $68,000. The cost of indirect materials is $21,000. Labor cost of assembly workers is $32,000 and for production supervisors is $14,000. How much indirect cost is included in the above costs? A. $21,000 B. $35,000 C. $89,000 D. $103,000 Mendoza, Inc. manufactures and sells aluminum dishes for camping and outdoor enthusiasts through a mail order catalog operation. Large rectangular sheets of aluminum are purchased by Mendoza. These sheets are cut down into smaller squares and are then fed into a machine where they are trimmed down into a circular shape. These aluminum circles are then fed into a stamping machine where they are formed into plates and bowls. After production, the dishes are shipped to warehouses where they are packed and then shipped to customers. 39. Which of the following terms could be used to correctly describe the cost of the aluminum sheets? A fixed cost B. period cost C. direct cost D. conversion cost 40. Which of the following terms could be used to correctly describe the cost of electricity used to run the stamping machine? A. variable cost B. indirect cost C. manufacturing overhead cost D. All of these A partial listing of costs incurred at Archut Corporation during September appears below: Diret materials Utilities, factory. Administrative salaries $5.000 $$1.000 $20.000 Depreciation of production equipment Depeceation of admistrative equipe Direct labor... Advertising $129,000 $135,000 41. The total of the manufacturing overhead costs listed above for September is A. $586,000 B $50,000 C. $292,000 D. $30,000