Direct Materials Standard Quantity of direct materials used per unit of finished goods Physical measure pounds,barrels,or board feet,etc. includes allowances of unavoidable waste and normal storage. 海南大学董建华讲授 10-10 海南大学董建华讲授 10- 10 Direct Materials Standard Quantity of direct materials used per unit of finished goods Physical measure ◼ pounds, barrels, or board feet, etc. ◼ includes allowances of unavoidable waste and normal storage