Answer:
$288.
Explanation:
The direct labor is the labor which takes an active and direct part in the production of a particular commodity or rendering service.
Direct labour costs are specifically and conveniently traceable to specific product or service.
Is the cost of remuneration for working time.
In this case, the direct labor are the 8 hours per day, per 3 days and the paid rate $12.
8 hours per day * 3 days * $12 = $288.
The job bills are not consider direct labor cost.
