Which of the following is a variable cost included in COGS?

سی او جی ایس میں درج ذیل میں سے کون سی متغیر لاگت شامل ہے؟

Direct labor

Factory rent

Depreciation

Insurance

Direct labor is a variable cost, meaning it changes in direct proportion to changes in production volume.

It is a cost directly related to the production process and is included in COGS.