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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