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This means that you count the labor and know the number of their working hours, then collect them and get the number of direct work hours with the company
We have ten labors
Every labor works eight hours
The number of direct labor hours you have is 8 x 10 = 80 hours
The unit of direct labour hour is hours as it refers to the number of hours assigned to a worker to perform a task
Its simple just take the total production quantity(A) for the month and total related labour charges for that particular product for the month(B) and divide that by the production output quantity
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