Non-manufacturing costs include a. indirect materials. b. overhead. c. marketing and administration. d. direct materials.

C. Marketing and administration

Explanation:

Non manufacturing cost are cost that are not related to the production process.

Non manufacturing cost are period cost which are treated as expenses and deducted from the revenue of the period  in which they are incurred. Non manufacturing cost includes selling expenses, distribution expenses, administration expenses, marketing expenses and all other expenses that is related to trading and not manufacturing.  

i'ts proportional. if the inflation rate is 12% for example, the cpi will be 12% less.

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