$0\mathrm{.}0/0\mathrm{.}5$ points $($graded$)$

The cost of minor materials, such as nuts, glue, tape, low value chemicals, etc. used in the manufacturing process, are treated as:

Direct materials, because these can be traced easily to specific products

Indirect materials, because these cannot be directly traced to any specific products

Direct materials, because it is traditionally accepted costing practice

Indirect materials, because it may not be worth the time it would take to charge to the specific product directly