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Why Is It Possible That a Raw Material Such as Glue

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Why is it possible that a raw material such as glue will be considered as an indirect material for one furniture manufacturer and as a direct material for another furniture manufacturer?
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Definitions:

Nth Unit

A term referring to the last or latest unit produced or consumed, often used in economics to analyze marginal costs or benefits.

Diminishing Marginal Utility

A principle stating that as a person consumes more of a good, the additional satisfaction gained from consuming an additional unit decreases.

Satisfaction

The satisfaction or quenching of a want, necessity, or craving.

Pizza

A popular dish of Italian origin consisting of a round, flattened base of leavened wheat-based dough topped with tomatoes, cheese, and often various other ingredients, baked at a high temperature.

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