Concept:Costs that can be directly linked to a specific product unit are known as direct costs.
When the cost is for goods purchased for production, it is called direct materials.
Explanation:Goods purchased for production usually mean raw materials used to make a product.
If these materials can be traced to a particular unit of output, they are classified as direct materials.
Direct labour refers to wages of workers, not the cost of purchased goods.
Direct expenses are other traceable expenses, but the question is specifically about purchased goods.
Factory overhead refers to indirect costs that cannot be traced to a single unit.
Therefore, the correct classification for traceable purchased production goods is direct materials.
Answer:C. direct materials