Which cost is typically included in the COGS of a manufacturing company but not a retail company?

Which cost is typically included in the COGS of a manufacturing company but not a retail company?

کون سی لاگت عام طور پر مینوفیکچرنگ کمپنی کے سی او جی ایس میں شامل ہوتی ہے لیکن خوردہ کمپنی میں نہیں؟
Explanation

Direct labor is a cost associated with the production process.

It is typically included in the COGS of a manufacturing company.

However, a retail company does not produce goods, so direct labor is not a cost they incur.