Fabric Used in the Manufacture of Baseball Jerseys Is an Example

Fabric used in the manufacture of baseball jerseys is an example of: $\begin{array}{}\underline{\text{Direct Material}} & \underline{\text{Product Cost}}\end{array}$

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) $\begin{array}{}\text{No} & \text{No}\end{array}$