Raw materials that are tangible components of the finished product and can be separately and readily traced through the manufacturing process are called:

A) Raw materials sold.
B) Chargeable materials.
C) Work in process.
D) Indirect materials.
E) Direct materials.

Direct materials are the tangible components of the finished product that can be separately and readily traced through the manufacturing process. They are directly involved in the production process and become part of the finished product. Examples include raw materials such as wood, steel, and plastic that are used to build furniture, cars, and electronic devices.