Complete the following statements with one of the terms listed here. You may use a term more than once, and some terms may not be used at all. a. ____________ are the costs of transforming direct materials into finished goods. b. __________ include R&D, marketing, distribution, and customer service costs. c. Direct material plus direct labor equals _______. d. Steel, tires, engines, upholstery, carpet, and dashboard instruments are used in the assembly of a car. Since the manufacturer can trace the cost of these materials (including freight-in and import duties) to specific units or batches of vehicles, they are considered __________ of the vehicles. e. Costs that can be traced directly to a(n) ___________ are called _______. f. __________ are initially treated as ________ on the balance sheet. g. The allocation process results in a less precise cost figure being ________ to the ________. h. ________ cannot be directly traced to a(n) ________. i. _________ include the costs of all resources used throughout the value chain