What type of cost can be attributed to both direct and indirect categories?

The correct choice is product costs because these costs encompass both direct and indirect costs associated with manufacturing or acquiring a product. Product costs typically include direct materials and direct labor, which are direct costs, as well as manufacturing overhead, which includes indirect costs like utilities, depreciation, and salaries of supervisory staff. This dual categorization reflects how product costs contribute to the overall expense structure in a business.

Variable and fixed costs refer to the nature of cost behavior rather than their classification into direct and indirect categories. Variable costs change with production volume, while fixed costs remain constant regardless of production levels. Operating costs broadly cover the expenses related to running a business but do not specifically address the direct and indirect cost categorization pertinent to production.