direct expenses:wages, factory rent, power, fuel.
indirect expenses:rent, salaries, telephonebill.

Direct Expenses are those expenses which are incurred in 
relation to manufacture of products directly Eg: Machinery 
repairs, Labour, Factory etc.

Indirect Expenses are those expenses which are incurred 
after manufacturing of goods. Eg: Administrative Exp, 
Advertisement, Selling & Distribution etc.

Direct Expenses are those expenses which are paid in 
relation to manufacture of products directly Eg: Machinery 
repairs, Labour, Factory wages,power, fuel etc.

Indirect Expenses are those expenses which are paid 
after manufacturing of goods. Eg: Administrative Exp, 
Advertisement, Selling & Distribution etc.

Direct expenses are related directly to factory expenses
that are wages production cost Etc. and indirect expenses
are related to rent, stationery, salaries etc.

Diect Expenses Means:

Expenses which are related to Manufacturing the goods For 
Eg:- Wages, FactoryRent, FactoryLighting & Power, Labour, 
Fuel(FatoryPortion)Etc...



Indirect Expenses Means:

Expenses which are relating to sell the goods Produced Eg:- 
Rent, Salary, TelephoneCharges Eletricitycharges Etc...



Note:- In Trialbalance if Salaries & Wages is given then it 
should be taken into P&L A/C and not to Trading A/c.
Idea  is That majority Prtion is Salary & small portion is 
wages and Vice versa...

direct and indirect expenses are those expenses
direct expenses means the expenses are incurred at the time of production of goods and services.
indirect expenses are those expenses which are incurred to promote the sales.