The three major cost of manufacturing a product are:

A) Marketing,selling,and administrative costs.
B) Indirect labor,indirect materials,and fixed expenses.
C) Direct materials,direct labor,and factory overhead.
D) Product costs,period costs,and variable costs.
E) General,selling,and administrative costs.

Factory Overhead

All indirect costs associated with manufacturing, including utilities, rent, and maintenance of equipment, which are not directly tied to production.

Direct Labor

The labor costs directly associated with the production of goods or services, typically including wages of workers directly involved in manufacturing.

Direct Materials

Raw materials that are directly used in the production of a product and can be easily traced to it.