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) All of these are direct material costs.

Question

Quizplus · Accepted Answer

Outgoing delivery charges are not included in direct materials costs as they relate to the distribution of finished goods, not the acquisition or handling of raw materials.

Which of the Following Is Never Included in Direct Materials