Final answer:
Direct materials and direct labor would not be classified as manufacturing overhead. Indirect materials and indirect labor are examples of manufacturing overhead.
Step-by-step explanation:
Manufacturing overhead refers to the indirect costs incurred in the manufacturing process that cannot be directly traced to a specific unit of production. Direct materials and direct labor are both considered part of the manufacturing cost and are therefore not classified as manufacturing overhead. Indirect materials and indirect labor, on the other hand, are examples of manufacturing overhead as they are not directly associated with the production of goods.