"Bright Co. manufactures light bulbs. The following salaries were included in Bright’s manufacturing costs for the year:"
Machine operators	$145,000
Factory supervisors	60,000
Machinery mechanics	25,000

What is the amount of Bright’s direct labor for the year?

Answer (D) is correct.
Direct labor costs are wages paid to labor that can feasibly be specifically
identified with the production of finished goods. Because the wages of
machine operators are identifiable with the production of finished goods,
their $145,000 of salaries are a direct labor cost. However, because the salaries and wages of the factory supervisors and machinery mechanics are not identifiable with the production of finished goods, their $60,000 and $25,000 of salaries are not direct labor costs.