Little League Baseball Manufacturer

The Little League Baseball Manufacturer purchases materials for the production of customized little league baseball bats, hires workers to convert the materials to customized finished baseball bats, and then offers the customized baseball bats for sale to little league teams and the general public.

1. Refer to Little League Baseball Manufacturer.

Manufacturing costs such as cleaning supplies which are not easily traced to a specific customized baseball bat fall into which of the following categories?

a.	direct material costs.
b.	direct labor costs.
c.	manufacturing overhead costs.
d.	opportunity costs.

2. Refer to Little League Baseball Manufacturer.

Manufacturing costs, such as the wages for janitorial staff to sweep and mop the floors, that are not easily traced to a specific customized baseball bat fall into which of the following categories?

a.	direct material costs.
b.	direct labor costs.
c.	manufacturing overhead costs.
d.	opportunity costs.

3. Refer to Little League Baseball Manufacturer.

Manufacturing costs such as the cost of the high quality hard woods specifically selected by the customer for producing their own customized baseball bat fall into which of the following categories?

a.	direct material costs.
b.	direct labor costs.
c.	manufacturing overhead costs.
d.	opportunity costs.