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Judge Skelly Wright ruled against classification based on group ability tests in the case of
Indirect Labor
Labor costs associated with support work that does not directly contribute to the manufacture of products or the provision of services, such as maintenance and supervisory wages.
Manufacturing Overhead
All indirect costs related to the manufacturing process, including but not limited to utilities, rent, and salaries of support staff.
Direct Labor Cost
An alternate term for direct labor, emphasizing the expense associated with the wages and benefits paid to production workers.
Manufacturing Overhead
Indirect factory-related costs that are incurred when a product is manufactured, including costs related to maintenance, utilities, and equipment depreciation.
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