Question 29 of 78
Q.Primary packing material is
(a) direct material
(b) direct expenses
(c) indirect material
(d) indirect expenses
ChseodishaCHSE Odisha Plus Two (Class 12) Commerce Board 2020MCQ· 1mImportance★★★★★est
37% · 29/78 Questions
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Start your 14-day free trial to unlock the full solution →Primary packing material is directly identifiable with the finished product, so it is classified as direct material — option (a).
This is a classification-of-cost idea tested often in the CHSE Odisha +2 Class-12 Cost Accounting paper.
Primary vs secondary packing
| Type | Example | Classification |
|---|---|---|
| Primary packing | Tube for toothpaste, bottle for ink, wrapper for a soap bar | Direct material (part of the product) |
| Secondary packing | Carton holding a dozen tubes for transport | Indirect material / selling & distribution overhead |
| … |
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