In process costing,indirect materials are clearly linked with a specific production process or department.

Indirect Materials

Materials used in the production process that cannot be directly linked to specific products or jobs, such as lubricants and cleaning supplies in a manufacturing facility.

Process Costing

A costing method used in manufacturing where costs are assigned to batches or processing departments, suitable for homogeneous products.

Specific Production

Production aimed at creating a specific product or batch of goods, often tailored to particular client specifications or demands.