Answer:
C. The 4 columns of UQ list the total costs for materials, labor, and overhead used to manufacture products B and C during the 4 quarters of the year.
Step-by-step explanation:
[tex]U=\left\begin{array}{ccc}\\$Cost of Materials\\ $Cost of Labour\\ $Cost of Overhead\end{array}\right\left(\begin{array}{cc}$Product B&$Product C\\0.45&0.42\\ 0.25&0.35\\ 0.15&0.15\end{array}\right)[/tex]
[tex]q_1[/tex] is a vector in the set of real numbers [tex]R^2[/tex] that lists the output (measured in dollars) of products B and C manufactured during the first quarter of the year.
Therefore:
[tex]UQ=\left\begin{array}{ccc}\\$Cost of Materials\\ $Cost of Labour\\ $Cost of Overhead\end{array}\right\left(\begin{array}{cc}$Product B&$Product C\\0.45&0.42\\ 0.25&0.35\\ 0.15&0.15\end{array}\right)\left(\begin{array}{ccc}q_{1B}\\q_{1C}\end{array}\right)\left(\begin{array}{ccc}q_{2B}\\q_{2C}\end{array}\right)\left(\begin{array}{ccc}q_{3B}\\q_{3C}\end{array}\right)\left(\begin{array}{ccc}q_{4B}\\q_{4C}\end{array}\right)[/tex]
[tex]=\left(\begin{array}{c|c|c|c}q_1&q_2&q_3&q_4\\0.45q_{1B}+0.42q_{1C}&0.45q_{2B}+0.42q_{2C}&0.45q_{3B}+0.42q_{3C}&0.45q_{4B}+0.42q_{4C}\\0.25q_{1B}+0.35q_{1C}&0.25q_{2B}+0.35q_{2C}&0.25q_{3B}+0.35q_{3C}&0.25q_{4B}+0.35q_{4C}\\0.15q_{1B}+0.15q_{1C}&0.15q_{2B}+0.15q_{2C}&0.15q_{3B}+0.15q_{3C}&0.15q_{4B}+0.15q_{4C}\end{array}\right)[/tex]Therefore, UQ has 4 columns and 3 rows.
The 4 columns of UQ list the total costs for materials(Row 1), labor(Row 2), and overhead(Row 3) used to manufacture products B and C during the 4 quarters of the year.