Direct labor

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Direct labor is the wages of those persons whose efforts directly affect the quality or other characteristics of the products manufactured.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Direct labor. The wages of those persons whose efforts directly affect the quality or other characteristics of the products manufactured.

According to Managerial Accounting by Braun, Tietz (5th edition),

Direct labor. The cost of compensating employees who physically convert raw materials into the company's products; labor costs that are directly traceable to the finished product.

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