Which one of the following is not a direct material?

A) A tire used for a lawn mower
B) Plastic used in the covered case for a home PC
C) Steel used in the manufacturing of steel-radial tires
D) Lubricant for a ball-bearing joint for a large crane

Direct Material

Raw materials that can be directly attributed to the production of a specific product, part of the variable costs of manufacturing.

Manufacturing Overhead

Manufacturing overhead encompasses all the indirect costs associated with producing goods, such as utilities, depreciation, and salaries of support staff, that cannot be directly traced to specific products.