Which item most likely considered an indirect material cost for Westerhouse if they manufactures refrigerators?

Supplies expense refers to the cost of consumables used during a reporting period. This can be one of the larger corporate expenses Depending on the type of business . There are two types of supplies that may be charged to expense,

which are:
Factory supplies: These factory supplies include janitorial supplies, maintenance materials and items that are considered incidental to the production process. They are usually charged to expense as incurred, in this case, the supplies expense account is involved within the cost of goods sold category on the income statement.