Which one of the following is not a direct material? *
A tire used for a bicycle
Engine used in the production of a car
Lubricant used in the manufacturing equipment
None of the above
The Correct Answer and Explanation is :
The correct answer is: Lubricant used in the manufacturing equipment.
Explanation:
In manufacturing, direct materials refer to raw materials that are directly incorporated into the finished product during the production process. These materials are essential for the creation of the product and can be directly traced to the end product.
Let’s break down each option:
- A tire used for a bicycle: A tire is a direct material because it is a key component of the bicycle. It is directly involved in the production of the bicycle and can be easily traced to the final product.
- Engine used in the production of a car: The engine is also a direct material in the car manufacturing process. It is an essential part of the car, directly used in the production, and can be traced to the finished car product. Therefore, it is a direct material.
- Lubricant used in the manufacturing equipment: This is not a direct material. The lubricant is used to maintain or operate the machinery, not to make the product itself. While it is important for the manufacturing process, it doesn’t become part of the final product (the car or the bicycle, for example). Lubricants are considered indirect materials, as they are necessary for production but not incorporated into the finished goods.
Conclusion: The lubricant used in manufacturing equipment is an indirect material, while the tire and engine are direct materials in their respective production processes.