Which indirect supply type includes tools utilized in the manufacturing process?

The correct choice, consumables, refers to items that are utilized during the manufacturing process and are consumed in the operations. These items often include materials such as lubricants, adhesives, and other supplies that support production processes but are not part of the final product. Consumables are integral to keeping the manufacturing process running efficiently, as they help maintain equipment performance and ensure seamless production flow.

In contrast, machine spares include components used for maintenance and repairs of machinery rather than items consumed in the ongoing process. While they are crucial for equipment longevity, they do not fall under the category of items consumed during manufacturing. Office supplies typically pertain to administrative and clerical functions, contributing to the organization’s day-to-day operations rather than the manufacturing process itself. Therefore, among the options given, consumables uniquely align with tools used directly in manufacturing, making it the most accurate answer.