Direct Labor Is Considered a

question 165

Multiple Choice

Direct labor is considered a

• A)period cost.
• B)part of manufacturing overhead.
• C)variable cost.
• D)mixed cost.

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Definitions:

Permanent Strike Replacements

Workers hired to permanently take the positions of striking workers, a tactic sometimes used by employers during labor disputes.

Lockout

An action taken by employers to prevent employees from entering the workplace, typically during a labor dispute to pressurize the labor side.

Secondary Boycott

A form of protest where the union encourages both its members and the general public not to buy products or services from a company that is involved in a dispute.

Permanent Strike Replacements

Refers to workers hired to fill the positions of striking employees on a long-term or lasting basis, which can affect the bargaining power of the striking workers.