Which of the following definition is false. A Indirect labor Work of factory employees that has no physical association with the fi nished product or for which it is impractical to trace the costs to the goods produced.. B None Direct materials Raw materials that can be physically and directly associated with manufacturing the finished product. Cost of goods manufactured Total cost of work in process less the cost of the ending work in process inventory. E Direct labor The work of factory employees that can be physically and directly associated with converting raw materials into finished goods