Raw materials that become part of a product and are identified with specific units or batches of a product are called direct materials.

Question

Quizplus · Accepted Answer

Direct materials are those that are easily traceable to a product and can be directly associated with it. They become a part of the final product and are usually recorded as specific units or batches. Examples include wood in furniture, metals in machinery, etc.

Raw Materials That Become Part of a Product and Are