Answer:
Direct expenses
Step-by-step explanation:
Manufacturing expenses are categorized into direct and indirect expenses.
Direct expenses are the costs that can be traced to a specific product or service. There are the expenses that relate to the production or provision of a particular good or service. Direct expenses include the cost of material, direct labor, and direct factory overhead costs.
Indirect expenses consist of operating expenses such as rent, administrative salaries, insurance, telephone, internet , and computer costs. These costs cannot be linked to a particular product.