The class in managerial and cost accounting. the question is what types of expenses are associated with manufacturing custom cabinets.

I wrote that my costs would be as follows:

direct costs: lumber, hinges, varnish, sandpaper

indirect costs general labor, maintenance (not sure about these)

Variable costs: materials and labor

List 5 expenses:

wood, hinges, labor, varnish, depreciation

Am I correct?