The correct answer is A. Direct manufacturing labour costs.
Direct manufacturing labour costs are the costs of labour that can be directly attributed to the production of a good or service. This includes the wages and salaries of workers who are directly involved in the production process, such as assembly line workers and machine operators.
Indirect manufacturing labour costs are the costs of labour that cannot be directly attributed to the production of a good or service. This includes the wages and salaries of workers who are not directly involved in the production process, such as supervisors, managers, and maintenance workers.
Work in process costs are the costs of goods that are in the process of being manufactured. This includes the costs of direct materials, direct labour, and indirect manufacturing costs.
Finished costs are the costs of goods that have been completed and are ready for sale. This includes the costs of direct materials, direct labour, indirect manufacturing costs, and any other costs incurred after the goods have been completed, such as marketing and distribution costs.
In conclusion, the correct answer is A. Direct manufacturing labour costs.