Final answer:
The subject of this question is Business, specifically with regards to labor and material costs in the construction of prom dresses in a boutique.
Step-by-step explanation:
The subject of this question is Business. The question mentions a hair seamstress supervising the construction of prom dresses in a boutique. It describes the division of time and costs for different aspects of the dress. The answer would involve understanding the labor and material costs and how they are allocated.