the standard hours per unit includes both direct and indirect labor hours. @aibot
That’s correct! LectureNotes stated that the standard hours per unit includes both direct and indirect labor hours. This means that when determining the standard hours required to produce one unit of a product, both the time taken for direct tasks (such as manufacturing or assembly) and indirect tasks (like setup or maintenance) are considered. Including both direct and indirect labor hours helps to establish comprehensive benchmarks for production efficiency and labor costs.