Direct materials are the ___ materials that become a physical part of the finished product and are a major category of product costs.

Indirect materials include materials used in the plant that aren't easily traced to individual products and/or any physical components of the product that are very _ and not worth the effort to directly trace.

Indirect materials are part of the cost category called _.

Both types of raw materials (direct and direct) are classified as _ costs and are included as part of the cost of the pan in inventory.