What are the materials that do not go directly into the product, but rather facilitate its creation?

a. direct materials

b. indirect materials

c. critical materials

d. routine materials

e. unnecessary materials

The correct answer is letter "B": Indirect materials.

Explanation:

Indirect materials are useful for the production process of a good but that cannot be traced. Normally, these types of materials are used in small amounts. Examples of indirect materials are oil, glue, tape, fittings and fasteners, and cleaning supplies.

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