Sample Essay
The direct labor category covers the wages of people directly involved with a production process. The two most common direct labor components are turf and infill workers and design, marking and grooming experts.
Turf and Infill Workers: These workers are actually responsible for preparing the ground and laying rolls of turf on site and applying layers of infill (Sprinturf, 2009).
Design, Marking and grooming experts: These workers are responsible for applying design and grooming turf systems after installation.
Overheads
The most common overheads associated with turf include foreman’s salary and secondary cost of equipment and material used for installing the turf solutions. The foreman’ salary cannot be directly associated with the job so it is classified as an over head. The nature of equipment and material needed for actual installation is also classified as overhead as it cannot be identified with the total cost of installation.
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