Materials which from the part of the finished product is known as : (a) Indirect material (b) Direct material

Question 45 of 78

Q. Materials which from the part of the finished product is known as :

(a) Indirect material

(b) Direct material

(d) consumable material

ChseodishaCHSE Odisha Plus Two (Class 12) Commerce Board 2022MCQ· 1mImportance★★★★★est

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Material that becomes a physical part of the finished product is direct material — option (b).

In this CHSE Odisha +2 Cost Accounting topic (NCERT/CBSE-aligned):

Direct material — forms part of the finished product and is directly traceable to it (wood in furniture, cloth in a shirt). Correct. …

Same / Similar Concept — real previous-year questions on the same or a closely similar concept, not this exact question.

CBSE 2020Set ANNUAL1 markMCQ

Q. Primary packing material is

(a) direct material

(b) direct expenses

(d) indirect expenses

›Reveal 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
…

Q.Materials which from the part of the finished product is known as :