Totals of material and direct labor for jobs and operations are next entered on job or operation records, or both.
The amount of direct labor on each hat was first determined.
Where operation costs are desired, the time-cards for direct labor on each order or job number are re-sorted by operation numbers.
Projects should be undertaken on which a large percentage of direct labor can be used.
Included in it are first the direct labor—the wages of the human beings employed; and, second, the overhead expense.
So we have a fairly accurate statement of the direct labor embodied in the table.
In the first division of our subject, it was shown that expense figured on direct labor would prove the most reliable.
True cost includes first, direct labor; second, material; and third, expense.