Which of the following choices correctly depicts the proper classification of direct materials used and management salaries? 
Definitions:
High-Dose Calcium
A supplement regimen involving consumption of calcium in quantities significantly above the daily recommended levels, often for specific medical purposes.
Colostomy
A surgical procedure that creates an opening (stoma) in the abdomen to allow for the evacuation of feces into a collection bag outside the body.
Bowel Evacuation
The process of expelling waste material from the large intestine or bowel, commonly referred to as defecation.
Ostomy Pouch
An ostomy pouch is a medical device attached to the body to collect waste from a surgically created opening (stoma) in the abdomen, used for individuals with certain digestive or urinary tract diseases.
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