Q.Wages of a carpenter in furniture manufacturing shop, is :

Fill in: Out-workers.

Out-workers are workers who are given raw materials by the factory and who make the finished goods at their own homes/premises rather than inside the factory.

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A carpenter directly converts wood into furniture, so his pay is direct wages — option (a).

In +2 Class-12 Cost Accounting (CHSE Odisha, NCERT/CBSE-aligned), direct wages (direct labour cost) are paid to workers who are directly engaged in manufacturing the product and whose work can be identified with it. A carpenter in a furniture-making shop i …

Temporary workers taken on to meet extra load, not on the permanent payroll, are casual workers — option (a).

In +2 Class-12 Cost Accounting (CHSE Odisha), labour is classified by nature of engagement:

• Casual workers — engaged temporarily, as and when needed, to meet an extra/peak load; not on the regular payroll. Correct. …

The missing word is 'Indirect'.

Labour cost is split into direct labour (traceable to a job/unit) and indirect labour (not traceable). Indirect labour - foremen, cleaners, maintenance workers, timekeepers - cannot be charged to a single unit, so its cost is collected as **indirect lab …