Which one of the following is not considered as material costs?

A) Partially completed motor engines for a motorcycle plant
B) Bolts used in manufacturing the compressor of an engine
C) Rivets for the wings of a new commercial jet aircraft
D) Lumber used to build tables

Material Costs

Expenses for raw materials and supplies that are used in the production of goods or in the provision of services.

Partially Completed

Refers to goods or projects that are in the process of being completed but are not yet finished.

Motor Engines

Components that convert various forms of energy into mechanical energy, powering automobiles, machinery, and other equipment.