How to make difference between direct and indirect expenses

IF YOUR  MANUFACTURING COMPANY  USED DIRECT EXP ( LIKE  CARRIAGE INWARDS , FUEL FOR MACHINES )  OTHERWISE ALL EXPENSES CALLED INDIRECT EXPENSES

EASSY   U  UNDERSTAND  TRADING A/C DEBIT SIDE - DIRECT EXP

                                                PROFIT AND LOSS DEBIT SIDE  - INDIRECT EXP

IF YOUR  MANUFACTURING COMPANY  USED DIRECT EXP ( LIKE  CARRIAGE INWARDS , FUEL FOR MACHINES )  OTHERWISE ALL EXPENSES CALLED INDIRECT EXPENSES

EASSY   U  UNDERSTAND  TRADING A/C DEBIT SIDE - DIRECT EXP

                                                PROFIT AND LOSS DEBIT SIDE  - INDIRECT EXP

Factory expenses are Direct and Office exps are Indirect