Salary of factory Accountant is treated as: 1. Direct labor cost 2. Indirect labor cost 3. Conversion cost 4. Prime cost

Salary of a factory Accountant is treated as Indirect labor cost.

Indirect labor cost

I think it is an Overhead ie Factory Overhead which need to be allocated to products manufactured in factory

indirect labour cost

This is a indaract cost  labours are indaract expese related 

 

This is not an Indirect cost also because a factory accountant is not involved directly or indirectly in production.
So the salary of the factory accountant must be dealt under Administrative Cost.
Here I would want to add one thing more that is there are two types of1 - Product Cost2 - Period Cost and the salary of factory accountant doesn't fall into the category of Product Cost, this falls into Period Cost

Indirect labour cost (Adminstration cost)

INDIRECT LABOUR COST

Factory Accountant's Salary is should be treated as Factory Overhead cost

and not Prime cost

conversion cost because this consider as service cost center while indirect cost is like supervisor,design engeneering,maintenance labor