In a factory, there are two types of labor -- direct and indirect. Direct labor are those workers on the production line whose efforts directly produce what the factory manufactures. All other workers ...

Labor costs are classified under two categories. Direct labor is associated with the actual production of goods or completion of services. These are the labor costs of manufacturing, quality control, ...

Direct labor rates are the labor costs directly resulting in the production of a product or delivery of a service. These costs include wages, payroll taxes, insurance, retirement matches, and other ...