The costs that are easiest to trace directly to products are direct materials and direct labor. direct labor and overhead. direct materials and overhead. none of the answer choices are correct; all three costs are equally easy to trace to the product.

Direct materials and direct labor are the heroes of product costing! They can be easily linked to a specific product, making them straightforward to track. Imagine them as the main characters in a production story, where each component is essential and clearly defined, helping managers allocate costs effectively. On the flip side, overhead costs are like the supporting cast—critical for the production environment but harder to pinpoint to a specific product. These costs include utilities, depreciation, and rent, which often require more complex allocation methods to understand their impact on product pricing. Knowing this helps businesses make better financial decisions while keeping their productions running smoothly!