Final answer:
Materials activities in production include raw materials used, raw materials beginning inventory, raw materials purchases, as well as inputs such as direct labor and factory overhead that are essential for converting raw materials into finished products.
Step-by-step explanation:
When we talk about materials activity in the context of production and inventory management, we're generally referring to the transactions and movements of physical materials through a company. In the given list, the items that can be classified as materials activities are:
- a) Raw materials used - This represents the materials that have been moved from inventory and utilized in the production process.
- b) Raw materials beginning inventory - This is the stock of materials available at the start of a period before any additional purchases or usage.
- c) Raw materials purchases - This refers to the acquisition of additional raw materials to replenish inventory or for use in production.
- f) Direct labor used - While not a material, it's a critical input in the transformation of raw materials into finished goods, and thus it is involved in the activities concerning materials.
- g) Factory overhead used - This includes all indirect costs of production, which are essential in converting raw materials into finished products but are not directly tied to specific units of production.
Items such as d) Work in process beginning inventory, and e) Goods manufactured are also related to the production process but are indicative of different stages rather than being direct material activities.