8. Laker's enterprises manufactures sportswear. Fabric, thread, buttons and zippers are required for each piece of clothing. The used thread is difficult to quantify and measure. The other materials are easy to identify and measure in terms of cost. Which alternative will be the most correct? (a) All materials used are considered direct. (b) The yarn is considered an indirect cost. (c) Fabric, buttons and zippers are considered direct. (d) alternatives b and c are correct. 9. Direct materials used in making a product are part of the cost of making that product only when: (a) the product is in the production process. (b) direct labor is added. (c) indirect costs are added. (d) the finished product is sold. 10. From the following statements, choose those that are correct when describing the activities that add value (value added) to the product or service: (a) contemplate the customer's point of view and perception. (b) of being absent in the product or service the client perceives a decrease or decrease in the quality of the product (c) they are represented by the costs incurred in the links of the chain of activities that add value. (Value chain activities) (d) All of the above. 11. The following statement (s) explain (s) the concept of marginal contribution (a) contributes to cover variable costs. (b) is the difference between sales and fixed costs. (c) the total marginal contribution is equal to the total fixed costs at the tie point. (d) has a behavior similar to the fixed cost