Direct Labor Costs Include All of the Following $\textbf{ except }$

Direct labor costs include all of the following $\textbf{ except }$

A) Wages of workers who transform direct materials into the finished product.
B) Supervisors who oversee the production process.
C) Wages of workers who actually have his or her hands on the product or on the machine as the product is being made.
D) Benefits paid to the workers who transform direct materials into finished products.