Which of the following costs would be included as part of direct labour?
A)a welder in the production of shelving
B)a materials handler
C)an assembly-line supervisor
D)a janitor

Question

Quizplus · Accepted Answer

Direct labor costs include the wages, salaries, benefits, and other related expenses of employees who are directly involved in the production of goods or services. A welder in the production of shelving is directly involved in the production process and therefore would be considered part of direct labor. Materials handler, assembly-line supervisor, and janitor are not considered direct labor costs.

Which of the Following Costs Would Be Included as Part