Final answer:
The items mentioned are included in the factors of production, which are the resources used to produce goods and services.
Step-by-step explanation:
The items such as indirect materials, indirect labor, maintenance and repairs on production equipment, depreciation, and insurance on manufacturing facilities are included in the factors of production. Factors of production refer to the resources such as labor, materials, and machinery that are used to produce goods and services. These factors are critical to the profitability of businesses and play an important role in decision-making processes.