Direct materials and direct labor of a company total $8000000. If manufacturing overhead is $4000000 what is direct labor cost?

A) $4000000
B) $8000000
C) $0
D) Cannot be determined from the information provided

Manufacturing Overhead

All indirect costs associated with the production process, including utilities, depreciation, and salaries of non-direct labor.

Direct Labor

Direct labor refers to the wages paid to employees who are directly involved in the production of goods or services.

Direct Materials

Raw materials that are directly consumed in the manufacturing process of a product and are easily traceable to it.