Type of direct labor cost


Problem: Which of the following would most likely be included as part of manufacturing overhead in the production of a wooden table?

  • The amount paid to the individual who stains the table.
  • The commission paid to the salesperson who sold the table.
  • The cost of glue used in the table.
  • The cost of the wood used in the table.

I think that the amount paid to the individual who stains the table is it since it would be some type of direct labor cost.

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Accounting Basics: Type of direct labor cost
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