The company Cookies S.A. has the following cost items:

1. Water for the cookie recipe 2. Water to wash the molds 3. Alcohol to disinfect the molds before use 4. Self-adhesive for cookie boxes 5. Sugar for the cookie recipe 6. Detergent to clean the bases of the ovens 7. Solvents to clean machines 8. Solvents to clean ovens 9. Vanilla essence for the cookie recipe 10. Flour the cookie recipe 11. Flour for the mold 12. Eggs for the cookie recipe 13. Eggs to paint the cookies and make them brown 14. Milk for the cookie recipe 15. Lubricants for machines 16. Lubricants for ovens 17. Butter to grease the cookie pan 18. Butter for Cookies Recipe 19. Other indirect production materials 20. Baking powder for the cookie recipe

In each case, indicate whether it is direct materials or indirect materials.