Answer:
$180,000.
Explanation:
The Guaranteed direct labor cost to be recognized by the company is the cost of labour incurred directly in the course of production.
From the cost group given, the cost of plant supervisor, corporate executives, and security guards are all indirect cost.
The only direct cost for this company is the assembly-line workers cost at $180,000.
The amount of the direct labor cost is $180,000 because that is the only direct cost incurred by the Guaranteed's company form assembly-line workers wage.
Direct labor cost refers to cost of wages/salaries paid to workers who worked to manufacture products in the company.
Here, the cost of labor incurred directly in the course of production will be recognized as Guaranteed's direct labor cost.
In the question, the cost of plant supervisor, corporate executives and security guards belongs to indirect cost section.
Therefore, the amount of the direct labor cost is $180,000 because that is the only direct cost incurred by the Guaranteed's company form assembly-line workers wage.
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