Final answer:
The fiberglass and wood used in the manufacture of two different kayaks are considered direct materials for each kayak they are used to construct, as each material is specific to its respective kayak.
Step-by-step explanation:
The subject of this question is Business, specifically cost accounting in the context of manufacturing. When materials are used in the production of a specific product, they are considered direct materials for that particular product. Therefore, in the case of a factory that makes two kayaks, one from fiberglass and the other from wood, the fiberglass is a direct material for the fiberglass kayak, and the wood is a direct material for the wooden kayak. Each material is used specifically for the construction of one type of kayak, which makes them direct materials for the products they are used on.Consequently, the correct answer to the question is c) Direct materials for each kayak, because the fiberglass is the direct material for the fiberglass kayak, and the wood is the direct material for the wooden kayak.
There is no indication that either material is used for purposes other than their respective kayak production, so the concept of indirect materials does not apply here.