An example of direct labor cost is:

A) Supervisor salary
B) Maintenance worker wages
C) Janitor wages
D) Product assembler wages
E) Accountant salary

Direct Labor Cost

The expense incurred from employing workers who directly work on a company's products or services, which can be directly accounted for.

Product Assembler Wages

The wages paid to workers who are responsible for assembling the final product in a manufacturing process.