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.

[2] Direct materials are also called productive materials, raw materials,[citation needed] raw stock, stores and only materials without any descriptive title.