The correct answer is: D. unit costs
Unit costs are the total costs incurred in a production process, divided by the total number of output units. They are used to determine the cost of each unit produced, and can be used to set prices, calculate profitability, and make other business decisions.
Cost of indirect labor is the cost of labor that is not directly involved in the production of a product. This includes costs such as supervision, maintenance, and quality control.
Cost of direct labor is the cost of labor that is directly involved in the production of a product. This includes costs such as the wages of assembly line workers and machine operators.
Cost of direct material is the cost of materials that are directly used in the production of a product. This includes costs such as the cost of raw materials and components.