ECONOMICS

Detailed explanation-1: -Direct labor refers to the salaries and wages paid to workers that can be directly attributed to specific products or services.

Detailed explanation-2: -The job order cost sheet records details on the quantity of direct work and material and the sum of factory overhead charged to the particular job or job part.

Detailed explanation-3: -Direct Labor: Direct labor costs are those costs that can be easily i. e., physically and conveniently traced to individual units of product. Direct labor is sometimes called touch labor, since direct labor workers typically touch the product while it is being made, e.g., labor costs of machine operators.

Detailed explanation-4: -Direct costs–such as labor and parts–are those linked to the provision of services or the manufacturing of goods. Look for these costs in the “cost of goods sold” section of a statement of profit and loss, also known as an income statement.