Direct manufacturing labor costs

Direct manufacturing labor costs is include the compensation of all manufacturing labor that can be traced to the cost object (work in process and then finished goods) in an economically feasible way.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Direct manufacturing labor costs. Include the compensation of all manufacturing labor that can be traced to the cost object (work in process and then finished goods) in an economically feasible way.