Materials That Become an Integral Part of the Finished Product
The answer is Direct material. Direct materials Raw materials that become an integral part of the finished product and whose costs can be conveniently traced to it. Pin Pa Diverse Direct materials include all materials specifically purchased or requisitioned for specific cost unit all primary packing materials. . Materials that become an integral part of a finished product and whose costs can be conveniently traced to it. All materials which become an integral part of the finished product and which can be conveniently assigned to specific physical units is called direct material. All costs associated with manufacturing except direct materials and direct labor. Industrial electricity and other fuels used in manufacturing tangible personal property. Manufacturing overhead Includes all manufacturing costs except direct materials. For example wood is a direct material for the manufacturers of furniture. Also c...