Comet Widget Company produces widgets using three different component parts. Three full$-$time employees assemble the widgets in a rented manufacturing facility. One of the full$-$time employees spends $10$ hours a week working in the accounting department processing invoices. Which cost$($s$)$ would be considered indirect costs in this scenario?

The labor and component parts.

The manufacturing labor and the component parts.

Rent for the facility only.

Rent for the facility and the $10$ hours a week of labor in the accounting department.