Indirect labor and indirect materials are classified as

A) factory overhead and product costs
B) factory overhead and period costs
C) operating costs and period costs
D) operating costs and product costs

Indirect Labor

Labor costs not directly tied to the production of goods or services, such as maintenance and supervision.

Indirect Materials

Materials used in the production process that do not directly form part of the finished product and are not easily traced back to it, such as lubricants and cleaning supplies for machinery.

Factory Overhead

Costs associated with the manufacturing process that cannot be traced directly to specific units produced, including utilities and maintenance expenses.