Indirect labor and indirect materials would be part of factory overhead.

Indirect Labor

Labor costs of employees who do not directly work on a product, but whose services are necessary for the production process.

Factory Overhead

All indirect costs associated with manufacturing, excluding direct materials and direct labor costs, such as utilities, depreciation, and maintenance expenses.

Indirect Materials

Materials used in the production process that cannot be directly linked to a specific product or job, such as lubricants and cleaning supplies.