Recent developments in manufacturing and marketing have resulted in significant changes to cost manufacturing structures. Which of the following statements is/are false?
i. The proportion of direct labour increases.
ii. The proportion of manufacturing overhead increases.
iii. Product diversity decreases.
iv. The proportion of non-volume-related manufacturing overheads increases.
A) i and ii
B) i and iii
C) ii and iii
D) iii and iv

Question

Quizplus · Accepted Answer

i. False. The proportion of direct labor in manufacturing costs has generally decreased due to automation and improvements in manufacturing efficiency.iii. False. Product diversity tends to increase as companies strive to meet varied consumer demands and customize products.

Recent Developments in Manufacturing and Marketing Have Resulted in Significant