Which of the following represent examples of manufacturing overheads? A. Direct labour and rent of the factory B. Direct materials and direct labour C. Indirect labour and repairs to the factory machines D. Direct materials and insurance of the factory machines Which of the following may be classified as variable costs? A. Direct material and Deprecation using the straight-line method B. Direct labour and Stationery C. Direct labour and Fuel expense based on distance driven D. Fuel expense based on distance driven and indirect labour