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.
Description of Flow Nozzle: 1  A flow nozzle which is held between flanges of pipe carrying the fluid whose flow rate is being measured. 2  Openings are provided at two places 1 and 2 for attaching a differential pressure sensor (u-tube manometer, differential pressure gauge etc.,) as show in the diagram.