Which of the following is never included in direct materials costs?
A) Invoice costs of direct materials.
B) Outgoing delivery charges.
C) Materials storage costs.
D) Materials handling costs.
E) Insurance on stored material.

Question

Quizplus · Accepted Answer

Outgoing delivery charges are related to the distribution of finished goods, not the acquisition or storage of direct materials, and therefore are not included in direct materials costs.

Which of the Following Is Never Included in Direct Materials