Direct materials are those which
A. cannot be identified with the product
B. are directly not traceable to an article being manufactured
C. are very costly materials used in the production of an article
D. can be identified with the product
Which of the following is not an example of direct expenses ?
A. royalties paid on production
B. hire charge of special plant
C. rent and taxes of the factory
D. designing cost
Which of the following is an example of direct material ?
A cotton waste
B binding wire
C lubricating oil
D screws in a furniture factory