Identifying direct vs. indirect costs in manufacturing Steps:

• Classify costs: direct materials (traceable to products, e.g., fabric and paint for stamping) and direct labor (e.g., machine operators' wages); indirect costs (overhead, e.g., heating and lighting).
• Direct: fabric for t-shirts $5,000; wages for machine operators$6,000; paint (direct material for design).
• Indirect: factory heating and lighting $10,000.
• Issue: factory paint and lighting $4,000 bundles direct paint with indirect lighting; no separate paint amount given.
• Cannot sum direct costs precisely without splitting the bundled $4,000.

Why C is correct:

• Not applicable; calculation impossible with given data.

Why the others are wrong:

• A, B, D: All require assuming unstated splits or misclassifications, but no basis for exact totals like these.

Not enough information. Final answer: Not enough information.