Indirect materials are a

$\backslash$table$[[,\backslash$table$[[$Conversion$],[$Cost$]],\backslash$table$[[$Manufacturing$],[$Cost$]],\backslash$table$[[$Prime$],[$Cost$]]],[$A$.,$Yes,Yes,Yes$],[$B$.,$Yes,Yes,No$],[$C$.,$No$,$Yes,Yes$],[$D$.,$No$,$No$,$No$]]$