Manufacturing costs

What are manufacturing costs? Are you guys aware of mangerial accounting? It is basically dividing costs in different categories, so you have a wide range on the types of costs.  Here is the break down.

Direct materials- the raw materials and component parts used in production whose costs are directly traceable to the products manufactured

Direct labor- wages and other payrolls costs of employees. Again, they are directly traceable.

Manufacturing overhead- This is a cost that is not really traceable. For example, depreciation on machinery, supervisor salary and so on.