What is beer direct materials and raw materials?, Accounting Basics

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What is Beer direct materials and raw materials?
Raw materials are the basic materials and parts that are to be used in the manufacturing process

Raw materials that can be physically and directly associated with the finished product during the manufacturing process are called direct materials.

I know the raw materials are hops, yeast, water, and barely. What are the direct materials? By the definition they sound the same but for the project I'm working on they each have their own section.


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