Direct materials inventory would normally include: Select one: a. direct materials in stock and awaiting use in the manufacturing process b. goods fully completed but not yet sold c. products in their original form intended to be sold without changing their ba d. goods partially worked on but not yet fully completed All costs incurred be beyond the split-off point that are assignable to one or more individual products are called: Select one: a. be product costs b. main costs c. joint costs d. separable costs