Direct labor would be part of the cost of the ending inventory for which of these accounts?
A) Work-in-Process.
B) Finished Goods.
C) Direct Materials and Work-in-Process.
D) Work-in-Process and Finished Goods.

Question

Quizplus · Accepted Answer

Direct labor is included in the cost of both Work-in-Process and Finished Goods inventory as it is a part of the manufacturing costs incurred to produce goods.

Direct Labor Would Be Part of the Cost of the Ending