Material cost

No. The costs of running the factory (such as lighting and heating it) are indirect production costs (i.e. production overheads).

But The cost of running the Machinery also could be ( production overheads ) And the oils used for maintaining machines is indirect material Similarly sir The cost of running the factor building may also be production overhead cost like what sir just told But for example The cleaning detergents used for the factory maintenance is an indirect material cost as well So now am I right to tell that factory maintenance detergents is a indirect material cost?

Yes, that is OK.