The correct answer is: C. indirect and direct costs.
Overhead costs are all the costs that are not directly attributable to the production of a product or service. They include costs such as rent, utilities, insurance, and administrative salaries.
Direct costs are the costs that can be directly attributed to the production of a product or service. They include costs such as the cost of materials and labor.
Indirect costs are not directly attributable to the production of a product or service, but they are still necessary for the production of the product or service. They include costs such as rent, utilities, insurance, and administrative salaries.
All indirect and direct costs are included in overhead costs.