job order cost system,when materials includes raw materials and purchased parts,which is the indirect material

Answer 1

Your question is a bit muddled, I think, but indirect material costs are usually those which are not directly involved in the job - If you buy cement to cast into benches and have to buy plywood to make the molds, then the cement is a direct material cost and the plywood is an indirect cost. If you were selling the molds, then plywood would be a direct cost.