Indirect costs are costs incurred in the course of making a product or service, but which cannot be identified with a particular cost object; also known as an overhead.

• A. Costs that can be traced to a single product
• B. Direct materials and direct labour
• C. Not linked to any product
• D. Costs incurred in the course of making a product or service, but which cannot be identified with a particular cost object

Answer: (D)