Which of the following would not be classified as a direct labor cost?

Direct labor costs are those that can be directly attributed to the production of specific goods or services. These costs include wages paid to employees who physically contribute to the manufacturing process or the provision of services.

In this scenario, the wages of computer animators, jewelry engravers, and assemblers in an aircraft manufacturing plant are all directly tied to the production of specific products—be it films, jewelry pieces, or aircraft parts. Their work is essential to creating those products, making their wages a clear example of direct labor costs.

On the other hand, the wages of a Starbucks store manager do not fall under direct labor costs. The manager's role is more administrative and involves overseeing operations, managing staff, and handling business logistics rather than directly contributing to the production of coffee or food items. While their leadership is important to the overall success of the store, the cost of the manager’s wages cannot be directly traced to a specific product, thus categorizing it as an indirect labor cost instead.