ASSERTION: Consumable stores, oil lubricants and cotton waste, printing and stationery material, nails, glue and polish used in making furniture, etc., are a few examples of indirect material. REASONING: Such material may be used in the factory, office or selling and distribution division.

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KollegeApply · Accepted Answer

A is true, and R is the correct explanation for A. Explanation: These items (consumables, lubricants, stationery, nails, glue) cannot be conveniently traced to specific units and are used across factory, office or sales divisions; hence, they are indirect materials, and R explains A.

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