Cotter pins and lubricants used irregularly in a production process are classified as

A) miscellaneous expense.
B) direct materials.
C) indirect materials.
D) nonmaterial materials.

Cotter Pins

A pin or fastener used to secure two components together, preventing motion or separation after installation.

Indirect Materials

Materials used in the production process that cannot be directly traced to specific finished products.

Direct Materials

The raw materials directly used in the production of goods.