Question

Distinguish between direct material and indirect material.

Short answer

Direct materials are materials that are straightforwardly consolidated into and contribute to the made final product. Whereas being used in various forms, indirect materials aren’t a traceable component of the finished product.

Step-by-step solution

Meaning of Direct material

Direct materials are those items that are physically transformed into the final product after the preparation for manufacturing.

Difference between direct material and indirect material

Direct materials are raw materials that can be specifically connected to certain item units or batches and are physically included in the final item. Indirect materials are used within the manufacturing process, but either don’t end up within the final product or are troublesome to interface to particular units or bunches of merchandise.