CEVAP:

Costs are classified as direct and indirect according to traceability to cost objects. Costs that are traceable to a specific cost object are referred to as direct costs; costs that are not traceable to a specific cost object are referred to as indirect costs. Regarding this distinction, labor costs are classified as direct and indirect. However, before defining direct and indirect labor costs it would be better to make the distinction between direct labor and indirect labor. Direct labor, in other words, direct workers are
the employees who are physically involved in the production process. Indirect labor, in other words, indirect workers refer to employees who are not directly involved in the production process. For instance, the employees that work in the assembly line to convert raw material into a product are direct labor. However, the supervisor of those employees is indirect labor. In addition, the maintenance staff, cafeteria staff are also classified under indirect labor. By this means, it is clear that direct labor covers the
employees working in production and convert in raw materials into products and indirect labor covers employees not only working in production but also other departments serving to production. Considering direct labor and indirect, labor distinction direct labor costs and indirect labor costs are explained in detail below.