Which one of the costs below is NOT considered part of direct labour costs?

Name: Which one of the costs below is NOT considered part of direct labour costs?
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Question

Quizplus · Accepted Answer

Direct labor costs typically include the gross earnings and fringe benefits of factory workers, as well as any payroll taxes related to those employees. The general manager of the plant, while a labor-related expense, typically falls under indirect labor costs, as their role is not directly involved in the manufacturing process.

Which One of the Costs Below Is NOT Considered Part