Which cost is typically included in the COGS of a manufacturing company but not a retail company?

کون سی لاگت عام طور پر مینوفیکچرنگ کمپنی کے سی او جی ایس میں شامل ہوتی ہے لیکن خوردہ کمپنی میں نہیں؟
Answer: Direct labor
Explanation

Direct labor is a cost associated with the production process.

It is typically included in the COGS of a manufacturing company.

However, a retail company does not produce goods, so direct labor is not a cost they incur.

This question appeared in Past Papers (2 times)
OG iii Officer Grade III Past Papers (1 times)
ZTBL OG III Past Papers and Syllabus (1 times)

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