Unused materials for manufacturing products are called a. COGS b. Accounts Receivable c. depreciation d. inventory?

Unused Material for manufacturing products are called as 

Answer is d. Inventory

a. COGS

are the direct costs attributable to the production of the goods sold

b. Account Receivable

refers to the outstanding invoices a company has or the money the company is owed from its clients.

c. depreciation  

is an accounting method of allocating the cost of a tangible asset over its useful life. 

Thanks for Invitation Anil.

Unused materials treated as Inventory