Direct material costs

Direct material costs is acquisition costs of all materials that eventually become part of the cost object (work in process and then finished goods), and that can be traced to the cost object in an economically feasible way.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Direct material costs. Acquisition costs of all materials that eventually become part of the cost object (work in process and then finished goods), and that can be traced to the cost object in an economically feasible way.