Materials used in a factory that are not an integral part of the final product, such as cleaning supplies, should be classified as:

A) direct materials.
B) a period cost.
C) administrative expense.
D) manufacturing overhead.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, including costs related to factory equipment maintenance, factory management salaries, and utilities.

Period Cost

Expenses that are not directly tied to the production process and are charged to the period in which they occur, such as selling and administrative expenses.

Direct Materials

Raw materials that are directly traceable to the manufacturing of a specific product and are significant in cost.