Material requirements plus an allowance for normal inefficiencies are added together to determine the   per unit of output for direct materials.

The answer to your question is "Standard Cost". The standard cost per unit of output for direct materials is determined by adding together the material requirements and an allowance for normal inefficiencies. Here are the steps:

1. Identify the Material Requirements: This is the amount of raw materials required to produce one unit of a product. It can be determined through a bill of materials (BOM), which lists the quantity of each material needed to manufacture a product.

2. Calculate the Allowance for Normal Inefficiencies: This is an estimate of the waste or loss of materials that typically occurs during the production process. It can be calculated based on historical data or industry benchmarks.

3. Add the Material Requirements and the Allowance for Normal Inefficiencies: The sum of these two figures gives the standard cost per unit of output for direct materials. This cost is used for budgeting, cost control, and financial reporting purposes.