In Which of the Following Categories Do Indirect Materials Belong $\quad$

In which of the following categories do indirect materials belong? $\quad$$\quad$$\begin{array}{cc} \text {Product } &\text {Manufacturing }&\text {Period }\\ \underline{\text { Cost}} &\underline{ \text {Overhead } } &\underline{\text { Cost} } \\\end{array}$
a) $\quad\quad\quad\mathrm{No} \quad\quad\quad\quad\quad \mathrm{No} \quad\quad\quad\quad \text { Yes }$
b) $\quad\quad\quad\mathrm{Yes} \quad\quad\quad\quad\quad \mathrm{No} \quad\quad\quad\quad \text { No }$
c) $\quad\quad\quad\mathrm{Yes} \quad\quad\quad\quad\quad \mathrm{Yes} \quad\quad\quad\quad \text { No }$
d) $\quad\quad\quad\mathrm{Yes} \quad\quad\quad\quad\quad \mathrm{Yes} \quad\quad\quad\quad \text { Yes }$