Question

ASSERTION: Timekeeper’s salary is an example of direct labour.

REASONING: All material which becomes an integral part of the finished product, and which can be conveniently assigned to specific physical units of the finished product, is known as direct material.

Options

• A is true, and R is the correct explanation for A.

• A is true, and R is not the correct explanation for A.

• A is true, but R is false.

• A is false, but R is true.

Answer 1

A is false, but R is true.

Explanation:

• The assertion is false because a timekeeper’s salary is treated as indirect labour (factory overhead), not direct labour.
• The reason is true because that sentence correctly defines direct material.