Aim: To assess the total cost of direct and indirect materials used in Class III, IV and V composite resin direct restorations. Methods: The calculation of costs was based on the method of variable costing system. A list of the materials was obtained by a panel of experts and based on the excellence standards established in the literature for dental team treatment. The cost considered for each material was obtained from an average of the costs found in the regional supplier market (US$1.0=R$2.12). The repetitions were obtained from Class III, IV and V cavities in artificial premanufactured teeth. The cavities were classified as shallow, medium and deep. The materials were quantified for each type of preparation. Seven brands of composite resins were used and weighed on a precision scale after their insertion in each cavity. The data were analyzed by descriptive statistics and non-parametric Friedman’s test (?=0.05). Results: The mean costs were US$7.96 (R$16.88) for Class III restoration, US$8.13 (R$17.24) for Class IV, and US$7.84 (R$16.62) for Class V. There was statistically significant difference in cost between the types of cavities and depth classification. The small cost difference among the different resin brands resulted in no statistically significant differences in the total cost of the restorations. Conclusions: The costs obtained in this survey may be used in the calculation of the final cost of restorative procedures, helping in the management of public or private dental care services.124298-306