In a plantwide costing analysis for roger chemometrics (found on here), direct labor hours (in cleansing) @ 780 hours is not used to calculate product cost. Direct labor hours (in production) is used, but not cleansing even though the wages are declared as directly traceable to the job?

1. Cleansing Activity. Workers cleanse the surplus etchant off the circuit board after etching. Surplus etchant can build up due to tank contamination and sub-optimal temperature during the etching process. This cleansing process is also where parts that are defective and are thrown out. Thus, this activity also includes the cost ofwasted materials.Wages of these workers is directly traceable to the job.