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Labour costs incurred but not directly converting materials into products are classified as:

AIndirect labour
BIdle labour
CImported labour
DDirect labour
Answer & Solution
Correct answer: A. Indirect labour
1. The work supports production. 2. It cannot be traced to a unit. 3. It is indirect labour. _Source: OpenStax Principles of Managerial Accounting, Chapter 2, Building Blocks of Managerial Accounting._
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