Flour for baking bread are direct or indirect cost?

Indirect cost.

The flour for baking bread is an indirect cost because it is not directly related to the production of the bread. It is a general expense that is necessary for the production of the bread, but it is not directly related to the amount of bread that is produced. The cost of the flour is not directly related to the number of loaves of bread that are produced, so it is not a direct cost.