Because Direct Materials Inventory reports the standard cost of the actual materials on hand, we reduce the account balance by $870 (290 yards used $3 standard cost per yard). After removing 290 yards of materials, the balance in the Direct Materials Inventory account is $2,130 (710 yards x $3 standard cost per yard).
void (plural voids) 1  An empty space; a vacuum. ( 2 astronomy) An extended region of space containing no galaxies. ( 3 materials science) A collection of adjacent vacancies inside a crystal lattice. ( 4 fluid mechanics) A pocket of vapour inside a fluid flow, created by cavitation.
Surface voids are the cavities or little holes that appear on the surface of concrete castings. Surface voids (commonly known as pitting) are referred to as bug holes or fish eyes. These voids may produce an unacceptable appearance on the surface of the finished casting.