Direct Materials refer to:

Direct materials specifically refer to raw materials that can be directly traced to the production of finished goods. In manufacturing, these materials become a part of the final product and are essential in the production process. For instance, in the creation of a piece of furniture, the wood, screws, and fabric used are considered direct materials because they are integral to the final product and can be accurately measured and accounted for.

The option that includes all items purchased for manufacturing is broader than the specific definition of direct materials. While it covers a more extensive range of items that may include indirect materials, it does not focus solely on the raw materials directly traceable to a specific product. Other choices that mention materials that cannot be linked to finished products or relate to office supplies do not align with the concept of direct materials as they do not contribute to the manufacturing of goods in a direct manner. Thus, the option referencing materials directly associated with manufacturing accurately captures the essence of what direct materials are.