This paper proposes a computational methodology that allows a direct numerical simulation of heterogeneous/functionally graded materials based on V-reps/V-models and the Finite Cell Method (FCM). The FCM is an embedded domain approach that employs higher-order finite elements. The basic idea is to embed a complex geometric model into a fictitious domain that is trivial to mesh. The complexity of the geometry is then recaptured by an adapted precise numerical integration scheme for the elements cut by the boundary. For this, only a robust point inclusion test is required, which can be provided by various Computer-Aided Design (CAD) models. V-rep is a geometric modeling framework that represents the entire volume based on tri-variate B-Splines. Consequently, not only a point inclusion test is provided – but also the possibility to represent and model the interior domain. This allows to apply functionally graded material based on the tri-variate basis functions. These material parameters can then be regained during the simulation with an adapted point inclusion test. The potential of the proposed method especially in the context of additive manufacturing is demonstrated by several numerical examples.