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Direct labor which do not vary with level of production is fixed direct labor while labor vary with change in production is variable direct labor.
B) Cost of wages of assembly worker is a direct labor cost.
Average direct labor cost is the opening direct labor cost + closing direct labor cost / 2
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Direct labor is labor that directly interacts with customers in the service industry. For instance, waitresses are considered direct labor.
Direct material is material that is contained in the final product. Direct labor is labor that ultimately forms the final product.
Yes, the general assembly has to adjourn on the Labor Day.
Direct labor budget tells the management that how much direct labor is required to finish the production of units.
direct labor is direct cost attributable to production of goods.
Predetermined overhead rate based on direct labor cost = Budgeted overhead cost / direct labor cost / 100 Predetermined overhead rate based on direct labor cost = budgeted overhead cost / direct labor hours.
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Direct Material: Basic material ingredient to manufacture unit of product is called direct material Direct Labor: The basic labor force which is required to make any unit of product and without which it is not possible to make unit of product is called direct labor