Both direct labor cost and indirect labor cost are product costs.

Both direct labor cost and indirect labor cost are considered to be part of the manufacturing overhead, which is a product cost. Direct labor cost refers to the wages, salaries, and benefits paid to employees who directly work on the production of a product, while indirect labor cost refers to the wages, salaries, and benefits paid to employees who do not directly work on the production of a product but still contribute to the manufacturing process.