question

direct cost can be linked directly to a cost unit

say
A table requires 4 kg wood to make and cost of 1 kg wood is $5
So the material cost for 1 table will be (4×5)=$20

but if the inventory store consist of 2 kg wood at a rate of $5
and 2 kg wood at a rate of $6

in that case the material cost will be like (2×5)+(2×6)=10+12=$22

is it how the direct cost are related to the cost unit based on issue of inventory value.