The total cost of all materials required for the fulfillment of a service or the production of goods. Direct material cost does not include items peripherally associated with the production or service fulfillment process, such office furniture, stationery, or other materials needed for support tasks.

Related information about direct material cost:

1. What is direct material cost? - BusinessDictionary.com
   Definition of direct material cost: The part of raw material cost that can be specifically and consistently associated with or assigned to the manufacture of a ...
    
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5. What Is Direct Material Cost?
   The manufacture of products or goods required material as the first basic element . These materials generally fall in to categories. These categories are direct ...
    
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7. What Is Direct Material Cost? | eHow.com
   What Is Direct Material Cost?. Accountants and managers use many terms when assigning a cost value to a product. One of those is direct material costs.
    
8. Is Direct Material a variable cost
   Yes. Direct materials is a true or proportionately variable cost because the amount used during a period will vary in direct proportion to the level of production ...