It is important to differentiate between the direct materials and indirect materials.
2.
Direct materials are the raw materials that become a part of the finished product.
3.
Manufacturing overhead is any manufacturing cost that is neither direct materials cost or direct labor cost.
4.
These categories are direct materials and indirect materials.
5.
Overhead expenses are all costs on the income statement except for direct labour, direct materials, and direct expenses.
6.
Direct materials are also called productive materials, raw materials, raw stock, stores and only materials without any descriptive title.
7.
Component engineers typically select, qualify, approve, document, and manage purchased components and direct material required to produce an end product.
8.
A variable cost of this product would be the direct material, i . e ., cloth, and the direct labor.
9.
The essence of the commitment, said Shea, is that " we have a direct material concern for the security of these countries ."
10.
The central government was mainly assisted by the application of massive U . S . aerial bombing campaigns and direct material and financial aid.
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