Indirect material, indirect labour and other manufacturing costs that are neither direct labour nor direct material costs are classified as:

A) manufacturing overhead.
B) product costs.
C) prime costs.
D) manufacturing overhead AND product costs.

Manufacturing Overhead

All indirect costs associated with manufacturing, such as utilities, maintenance, and salaries of non-direct labor.

Prime Costs

The direct costs of production, typically consisting of direct materials and direct labor.

Indirect Labour

Workers in a manufacturing process whose activities are not directly related to the production of specific goods or services, such as maintenance staff and managers.