Difference between direct and indirect expenses

direct expense is one which you can identify with end product for eg take  product duster the plastic  the velcro used you can see that is direct cost for sticking the velcro gum is used on the plastic duster which you cannot see that is indirect material

sorry to correct they are direct expenses and not direct material

expenses releted to purchases, mfg etc., those are direct., and expenses related to sales, and admin those are indirect