Oil to Keep the Factory Machinery Lubricated Is an Example $\begin{array}{}\underline{\text{Direct Material}} & \underline{\text{Period Cost}}\end{array}$

Oil to keep the factory machinery lubricated is an example of: $\begin{array}{}\underline{\text{Direct Material}} & \underline{\text{Period Cost}}\end{array}$

A) $\begin{array}{}\text{Yes} & \text{No}\end{array}$
B) $\begin{array}{}\text{Yes} & \text{Yes}\end{array}$
C) $\begin{array}{}\text{No} & \text{Yes}\end{array}$
D) $\begin{array}{}\text{No} & \text{No}\end{array}$