That depends entirely on how those manufacturers decide to classify things, and possibly also on the way they receive the glue from their suppliers.
Direct material is that material which directly involve in production of units like "wood" for furniture. Indirect material is that material which is not directly identifiable or allocatabl to product like "kneedles" in production of furniture
it's used by a manufacturer to record what is not possible to be recorded on the job cost sheet. Such as indirect labor, indirect material, payroll taxes, depreciation,.. and so on.
raw material are indirect material
Indirect
Direct material are those material which are easily identified, conveniently measured and directly charged to the cost of production. It is also part of the finished product. Example of direct materials are Timber in cases of furniture making, Leather in case of shoe making, cotton in case of shirt making etc. Indirect Material are those materials which cannot be conveniently identified & allocated to the cost centre or cost unit. It does also not form part of the finished product. Example of indirect material are bottom in case of shirt making, Thread in case of shirt making, pin & paste in case of furniture making etc.
Indirect Labour and Indirect Material
GaP in an indirect band gap material
The most durable material for outdoor furniture is usually a hard rubber material.
Indirect material is normal fixed cost that is why it is allocated using some kind of ratio or formula.
Indirect material is normal fixed cost that is why it is allocated using some kind of ratio or formula.
overheads are three indirect elements of cost. The three elements being-i ndirect material, indirect labour and indirect expenses. these indirect elements of cost have no bearing whatsoev er with the level of activity or volume of production. Examples of these indirect elements are- in making shirts. buttons and thread will be indirect material, rent of the factory will be indirect expenses and salary of the storekeeper will be indirect labour these three would be collectively called overheads.
Package material are indirect material cost because package materials are not utilized in manufacturing of units of products but required to package the finished goods so it is indirect material cost.