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20) 20) All of the following are examples of manufacturing overhead except for one. Which is it? A) wages of assembly line workers B) indirect materials C) utilities incurred in the factory D) insurance expired on factory equipment 21) 21) Which of the following defines direct materials? A) used to determine total manufacturing overhead B) cannot be separately and conveniently traced through the manufacturing process to finished goods C) are not part of the finished product D) used to determine total inventoriable product costs 22) 22) Which role are managers performing when they evaluate their company's performance compared to the plan? A) decision making B) hiring C) controlling D) planning 23) 23) To what does the term e-commerce refer? A) the production of superior products and services B) the exchange of information with customers and suppliers C) the conduct of business on the Internet D) the quick delivery of goods and services 24) Where is finished goods inventory reported? A) income statement as revenue C) balance sheet as a current asset 24) B) balance sheet as a long-term asset D) income statement as a period cost