Direct materials cost

Direct materials cost the cost of direct materials which can be easily identified with the unit of production. For example, the cost of glass is a direct materials cost in light bulb manufacturing.¹

The manufacture of products or goods requires material as the prime element. In general, these materials are divided into two categories. These categories are direct materials and indirect materials.²

Direct materials are also called productive materials, raw materials, raw stock, stores and only materials without any descriptive title.