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1.Which TWO of the following would be classed as indirect labour?
A.Assembly workers in a company manufacturing televisions
B. A stores assistant in a factory store
C.Factory cleaning staff
D.Plasterers in a construction company
A consultant in a firm of management consultants (2 marks)
2.A manufacturing firm is very busy and overtime is being worked.
How would the amount of overtime premium contained in direct wages normally be classed?
A.Part of prime cost
B.Factory overheads
C.Direct labour costs
D.Administrative overheads (2 marks)
