The correct answer is D. shortage time wages.
Shortage time wages are wages paid to workers for unproductive work at time of material shortage. This is because the workers are not able to complete their work due to the lack of materials.
Indirect wages are wages paid to workers who are not directly involved in the production of goods or services. For example, wages paid to supervisors, managers, and maintenance workers are indirect wages.
Health wages are wages paid to workers for the purpose of providing them with health insurance and other health benefits.
Idle time wages are wages paid to workers who are not working due to factors such as machine breakdown, power outage, or lack of work.