The cost of a hard drive installed in a computer is option B direct materials cost.
Direct material cost can be described as the cost of the raw materials as well as the components that is been utilized in the creation of a product.
Therefore, The cost of a hard drive installed in a computer is direct materials cost , and the direct material cost serves ad the physical items that is been absorbed into the product and it is been used in the accounting which do help in making the financial analysis that is needed in the company, for instance a baker must include the cost of flour as well as other items needed for baking.
Therefore, option B is correct.
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