Which of the following examples would be classified as direct labor? a.) Mechanics that repair equipment at a lumber manufacturing company b.) Lumberjacks cutting down trees for a lumber manufacturing company c.) Employees that clean the lumber manufacturing company d.) Employees supervising the manufacturing at a lumber manufacturing company

Direct labor refers to the labor costs that can be directly attributed to the production of goods. In the context of a lumber manufacturing company, the example that would be classified as direct labor is: **b.) Lumberjacks cutting down trees for a lumber manufacturing company.** Lumberjacks are directly involved in the production process, as their work contributes directly to the raw materials needed for manufacturing lumber. The other options (mechanics, cleaning staff, and supervisors) are considered indirect labor, as their work supports the production process but does not directly contribute to the creation of the product.