Direct Labor - costs to the goods produced. Examples...

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Direct Labor The work of factory employees that can be physically and directly associated with converting raw materials into finished goods is direct labor. Indirect labor refers to the work of employees that has no physical association with the finished product, or for which it is impractical to trace
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Unformatted text preview: costs to the goods produced. Examples include wages of maintenance people, time-keepers, and supervisors. L ike indirect materials, companies classify indirect labor as manufacturing overhead ....
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