Which of the following is not included in factory labor costs?
A) Gross earnings.
B) Net earnings.
C) Fringe benefits.
D) Employer payroll taxes.

Question

Quizplus · Accepted Answer

Net earnings are not included in factory labor costs because net earnings refer to an employee's take-home pay after deductions, such as taxes and benefits, have been taken out. Factory labor costs typically only refer to the gross earnings of an employee, which is their total earnings before any deductions. The other choices, A, C, and D, are all typically included in factory labor costs.

Which of the Following Is Not Included in Factory Labor