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.
Nozzles can be described as convergent (narrowing down from a wide diameter to a smaller diameter in the direction of the flow) or divergent (expanding from a smaller diameter to a larger one). A de Laval nozzle has a convergent section followed by a divergent section and is often called a convergent-divergent nozzle (con-di nozzle).