Alberto is the manager of the dishwasher production line of a manufacturing company that produces a range of white goods. Which cost would NOT be classed as a direct cost of the dishwasher production line? a. Electricity of the manufacturing department b. Electric motor of the dishwasher c. Wages of the employee who assembles the dishwasher d. All of the options are direct costs of the dishwasher production line e. Filters used in the dishwasher