Labor charges that cannot be easily traced to a job are considered direct labor cost. So the correct option is (b).
What is Direct labor cost?
Wages paid to employees directly related to producing goods or rendering customer services are referred to as direct labor costs. The overall direct labor cost exceeds wages paid by a significant amount. It also includes any payroll taxes related to those salaries, as well as the cost of any additional corporate benefits such as medical, life, and workers' compensation insurance that are paid for by the employer. If staff work on a variety of different items, this might be a significant task.
Therefore correct answer is (b).
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