Which of the following is never included in direct materials costs?
A)Invoice costs of direct materials.
B)Outgoing delivery charges.
C)Materials storage costs.
D)Materials handling costs.
E)Moving products from the processing plant to the finished goods warehouse.

Question

Quizplus · Accepted Answer

Outgoing delivery charges are considered part of distribution or selling expenses, not direct materials costs. Direct materials costs typically include costs directly associated with acquiring and handling materials up to the point of production.

Which of the Following Is Never Included in Direct Materials