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

Question

Quizplus · Accepted Answer

Gross earnings of the general manager of the plant are not considered part of direct labour costs as they are not related to the specific production of goods or services. Direct labour costs are the expenses related to the wages, salaries, and related payroll costs of workers who are directly involved in the production of a product or service. Employer payroll taxes on factory workers, gross earnings of factory workers, and fringe benefits are all examples of direct labour costs.

Which One of the Costs Below Is Not Considered Part