The wages of supervisors and material handlers are charged as: A. Over head B. Direct labour cost C. Indirect labour cost D. None of these

The correct answer is: C. Indirect labour cost.

Direct labor costs are the costs of labor that can be directly attributed to the production of a good or service. Indirect labor costs are the costs of labor that cannot be directly attributed to the production of a good or service. They are usually incurred in support of production, such as supervision, maintenance, and quality control.

Supervisors and material handlers are indirect labor costs because they are not directly involved in the production of a good or service. They are responsible for overseeing the production process and ensuring that materials are available when needed.

Here is a brief explanation of each option:

• A. Overhead is a general term for all costs that are not directly attributable to the production of a good or service. It includes indirect labor costs, as well as other costs such as rent, utilities, and insurance.
• B. Direct labor cost is the cost of labor that can be directly attributed to the production of a good or service. It includes the wages of production workers, such as assembly line workers and machine operators.
• D. None of these is not a correct answer.