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.
The size of the nozzle opening and the nozzle pressure determine the quantity of water flowing from the nozzle. p.950. Fire stream pattern types are defined by the specific pattern or shape of the water after it leaves the nozzle and the size of the: volume of water flowing from the nozzle per minute.