Definition
4.1.1 Cost of Materials, parts, components, containers supplies etc - This item includes all direct materials, pre-fabricated parts (sub assemblies), components etc, auxiliary (indirect) materials consumed in the process of production including chemicals, additive', lubricants, explosives, varnishes, small tools and appliances etc., factory supplies e.g. maintenance materials. oils, greases, cleaning materials etc., office supplies etc.. Include the local and imported cost for materials etc. separately.