1 Direct materials. 2  Add the total cost of materials purchases in the period to the cost of beginning inventory, and subtract the cost of ending inventory. 3  The result is the cost of direct materials incurred during the period. 4  Direct labor.
Freebase(2.00 / 1 vote)Rate this definition: Nozzle. A nozzle is a device designed to control the direction or characteristics of a fluid flow as it exits an enclosed chamber or pipe. A nozzle is often a pipe or tube of varying cross sectional area, and it can be used to direct or modify the flow of a fluid.
Fan(noun) to cool and refresh, by moving the air with a fan; to blow the air on the face of with a fan. Fan(noun) to ventilate; to blow on; to affect by air put in motion. Fan(noun) to winnow; to separate chaff from, and drive it away by a current of air; as, to fan wheat.