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.
In a convergent nozzle, there is an increase in velocity and a decrease in pressure, but we know that pressure is inversely proportional to area. Then why is this pressure decreased in convergent nozzle, although there is a decrease in area? The pressure drops in a convergent nozzle because of the Bernoulli Principle. A nozzle is a spout on the end of a hose or pipe used to control the movement of a fluid like water or air. A convergent nozzle is a nozzle that starts big and gets smaller-a decrease in cross-sectional area. As a fluid enters the smaller cross-section, it has to speed up due to the conservation of mass.