Materials that can be directly attributed to the end product in an economically feasible way are classified as:

1. Cost element classification in CA Inter CMA Ch 2 splits materials into direct and indirect. 2. Direct materials are those whose cost is directly traceable to the cost object in an economically feasible manner. 3. Indirect materials cannot be directly attributed; they form part of overheads instead. 4. Hence the correct classification here is direct materials. _Source: ICAI BoS Inter Paper 3, Ch 2 "Material Cost", §2.1 ¶3_