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A manufacturing company's security engineer is concerned a remote actor may be able to access the ICS that is used to monitor the factory lines. The security engineer recently proposed some techniques to reduce the attack surface of the ICS to the Chief Information Security Officer (CISO) . Which of the following would BEST track the reductions to show the CISO the engineer's plan is successful during each phase?
Manufacturing Overhead
Indirect production costs that cannot be directly attributed to specific units produced, such as utilities and rent for the production facility.
Cost of Goods Sold
The direct costs attributable to the production of goods sold by a company, including materials, labor, and overhead costs.
Direct Materials
Raw materials that are directly traceable to the production of specific goods or services.
Raw Materials
Basic materials that are used in the manufacturing process to produce goods or finished products.
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