When companies use automated production processes, they tend to condense the three manufacturing costs into two categories. These categories are: direct and indirect materials. direct costs and indirect materials. indirect materials and conversion costs. direct materials and conversion costs.

direct materials and conversion costs.

Explanation:

When companies use automated production processes, they tend to condense the three manufacturing costs into two categories which are direct materials and conversion costs.

This is because Automation does conversion on the Direct Materials which are visible and can be traced to product being manufactured.

answer; closing the loop;