7. Which of the following is not a prime cost? a. plant janitor's wages b. direct labor wages c. machine operator wages d. assembly line wages 8. Factory overhead includes a. factory rent and direct labor b. direct materials and direct labor c. indirect materials and direct materials d. indirect labor and indirect materials 9. Goods that are partially completed by a manufacturer are a. merchandise inventory b. work in process inventory c. finished goods inventory d. materials inventory 10. What term is used to describe the process of monitoring operating results and comparing actual results with the expected results? a. improving b controlling c. directing d. planning