Material resources are either materials consumed by doing the task (fuel,
electricity, etc) or materials incorporated into the task's deliverable. In
your concrete block example, if I need to build a cinder block retaining
wall that is 50 feet long and 6 feet high, it will take the same number of
blocks whether it takes us a week or a month to complete the wall. When we
estimate the duration, we look at the rate at which our crew can install the
blocks and the length of the wall to be erected. The duration is only
indirectly dependent on the number of blocks. What is going to most
directly control the duration is how many feet of wall the crew can put in
during during each hour they work, which may, in turn, be influencedby how
many men we have in the crew. Their calendars determine how much elapsed
time will be required to put in the necessary number of work hours to
complete the wall
When MS Project accounts for resources, duration and timeframe is controlled
by the amount of work to be done, the number of work resources available to
do it and their work schedules, and ignores material resources. On the
other hand, the total cost of the task is determined by the wages of the
resources times the hours of work they put in plus the cost of the materials
they use up. Of course you can use the method you mentioned to compute the
amount of work that is required but that's always a calculation you need to
do on your own and isn't built in to Project itself. You could do it with
calculated fields but you'd need to be careful in how you set it up, making
sure the compuation dropped into the work field instead of the duration
field.