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Sir factory building is a indirect material cost an i right sir
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
The cost of running the factor building may also be production overhead cost like what sir just told
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.