Direct labour means ________.

A. labour which can be conveniently associated with aparticular cost unit

B. labour which completes the work manually

C. permanent labour in the production department

D. labour which is recruited directly and not through contractors

Answer: Option A

Solution(By Examveda Team)

Direct labour means labour which can be conveniently associated with aparticular cost unit. Direct Labour cost consists of wages paid to workers directly engaged in manufacturing or handling a product, job or process.