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Classify the Following as Either Direct Labor (DL), Indirect Labor

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Classify the following as either direct labor (DL), indirect labor (IL), or a period cost (P).
Classify the following as either direct labor (DL), indirect labor (IL), or a period cost (P).


Definitions:

Calls Received

The total number of incoming calls handled by a system, service center, or individual within a specific timeframe.

Lightning Strikes

Electrical discharges caused by imbalances between storm clouds and the ground, or within the clouds themselves.

Poisson Distribution

A probability distribution that expresses the probability of a given number of events occurring in a fixed interval of time or space, assuming that these events occur with a known constant mean rate and independently of the time since the last event.

Probability

The measure of the likelihood that an event will occur, quantified as a number between 0 and 1, where 0 indicates impossibility and 1 indicates certainty.

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