In a manufacturing company the cost of factory labor consists of all of the following except

A) employer payroll taxes.
B) fringe benefits incurred by the employer.
C) net earnings of factory workers.
D) gross earnings of factory workers.

Factory Labor

Refers to the workforce involved in the operational processes within a manufacturing facility, often considered a direct cost in production.

Employer Payroll Taxes

Taxes that employers are required to pay on behalf of their employees, which may include Social Security, Medicare, and unemployment taxes.

Gross Earnings

Total compensation earned by an employee.