C is corrent. Manufacturing overhead is considered an indirect cost because it is not directly traceable to specific jobs, and manufacturing overhead is a conversion cost.
A is incorrect. Manufacturing overhead is considered an indirect cost because it is not directly traceable to specific jobs, and manufacturing overhead is a conversion cost.
A is incorrect. Manufacturing overhead is considered an indirect cost because it is not directly traceable to specific jobs, and manufacturing overhead is a conversion cost.
D is incorrect. Manufacturing overhead is considered an indirect cost because it is not directly traceable to specific jobs, and manufacturing overhead is a conversion cost.