Average direct labor cost is the opening direct labor cost + closing direct labor cost / 2
If indirect labor change with the change of units of product then indirect labor is a variable cost. If change in the quantity of units has no impact on indirect labor cost then it is a fixed cost.
If direct labor cost creates impact or influences the decision then it is relevant cost but if direct labor is not creating influence or changing in decision then it is irrelevant cost for example direct labor cost remain same irrespective of whatever the decision then direct labor cost is also irrelevant.
Labor cost is variable cost because labor is paid for every single unit of product is made. For example if labor cost for making 1 unit is 10 then making 10 units will be 100 so as much as production level changing labor cost changing that;s why it is variable cost.
Direct labor cost is part of prime cost as well as it is part of conversion cost as well.
Richard Walling's birth name is William Walling.
Labor cost variance means the difference between standard labor cost and actual labor cost.
Walling trowel
Denny Walling's birth name is Dennis Martin Walling.
Average direct labor cost is the opening direct labor cost + closing direct labor cost / 2
Denny Walling is 6'.
Edna Walling was born in 1895.
Edna Walling died in 1973.
Robert Walling died in 1976.
Camryn Walling is 5' 11".
William English Walling was born in 1877.
In labor intensive industry direct labor cost is used as cost driver.