Final answer:
Screws would not be considered a direct material in Tim's woodworking business. Option d
Step-by-step explanation:
In the context of a woodworking business, the screws would not be considered a direct material. Direct materials are those that are directly involved in the production of the final product, such as the wood and brass fixtures used to create the table.
Screws, on the other hand, are used to assemble the various components of the table but do not become a part of the final product. They are considered indirect materials.
Therefore, the correct answer is d) screws.