labour which can be conveniently associated with aparticular cost unit
labour which completes the work manually
permanent labour in the production department
labour which is recruited directly and not through contractors
✅ The correct answer is A.
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.
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.