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The wage of a factory floor supervisor who oversees several jobs is treated as indirect:

ALeases
BLevies
CLosses
DLabour
Answer & Solution
Correct answer: D. Labour
1. The supervisor's time cannot be split between individual jobs. 2. The work supports the factory rather than one product. 3. The wage is indirect labour. _Source: OpenStax Principles of Managerial Accounting, Chapter 4, Job Order Costing._
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