Manufacturing costs that cannot be classified as either direct materials or direct labor are known as

Manufacturing overhead

Explanation:

Manufacturing overhead -

It refers to the all the indirect cost , which is sustained during the phase of production , is referred to as manufacturing overhead .

The manufacturing overhead is independent of the administrative and selling functions of the business .

Therefore , bad debt , legal fees and corporate salaries is not counted in the manufacturing overhead .

It is hence , it is not categorized into direct labor or direct material , as these cost are directly applied to the unit of production .  

Hence , from the given statement of the question ,

The correct answer is Manufacturing overhead .

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