Which one of the following is not considered a 'material' cost?
A)partially completed motor engines for a motorcycle plant
B)bolts used in manufacturing the compressor of an engine
C)rivets for the wings of a new commercial jet aircraft
D)lumber used to build tables

Question

Quizplus · Accepted Answer

Partially completed motor engines are considered a partially manufactured good or Work In Progress, which falls under the category of Inventories or WIP, not material cost. Material costs involve the direct costs of raw materials used in the manufacturing process, such as the bolts, rivets, and lumber mentioned in the other options.

Which One of the Following Is Not Considered a 'Material