The payment made to the following is cost of direct labour ........

Costing - Phase (I & II) Basics of Cost Control and Analysis

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The payment made to the following is cost of direct labour.

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Explanation:

Direct labor costs are the wages or salaries paid to employees who physically produce products. In other words, these expenses are the costs paid to workers who make the products that manufactures sell. There is a subtle difference between direct labor and direct labor costs.