Accouting
University of Lahore
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COST ACCOUNTING FULL TESTBANK
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---308juli 20222021/2022A+
- CHAPTER 3—ACCOUNTING FOR LABOR 
MULTIPLE CHOICE 
1. At a plant where car doors were manufactured, all of the following would be classified as direct 
labor except: 
a. Machinists. 
b. Assembly workers. 
c. Maintenance personnel. 
d. Painters. 
ANS: C 
Maintenance workers, while integral to the manufacturing process as they keep the machinery 
maintained, are not direct laborers because they do not actually add value to the product. Machinists, 
assembly workers and painters would all add value...
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