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https://www.law.cornell.edu/cfr/text/48/1352.216-71
(a) In performance of the effort directed in this contract, the contractor shall provide the total of Direct Productive Labor Hours (DPLH) as specified in Part I, Section B during the term specified in Section ____. DPLH is defined as actual work hours exclusive of vacation, holidays, sick leave, and other absences. (b) Only the DPLH categories indicated below shall be charged directly to the ...
https://comptroller.defense.gov/Portals/45/documents/fmr/archive/04arch/04_20_May10.pdf
*200303. Identifying Direct Productive Labor Hours . Direct Productive Labor Hours (DPLH) the hours expended by employees that are are directly attributable to production. Management identifies employees whose work constitutes productive labor hours within the production department. These hours are totaled and then estimated idle time and leave ...
https://corporatefinanceinstitute.com/resources/knowledge/accounting/direct-labor/
The labor cost per unit is obtained by multiplying the direct labor hourly rate by the time required to complete one unit of a product. For example, if the hourly rate is $16.75, and it takes 0.1 hours to manufacture one unit of a product, the direct labor cost per unit equals $1.68 ($16.75 x 0.1). 4.Estimated Reading Time: 7 mins
https://www.law.cornell.edu/cfr/text/29/778.318
CHAPTER V - WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR; SUBCHAPTER B - STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS; PART 778 - OVERTIME COMPENSATION; Subpart D - Special Problems; Effect of Failure To Count or Pay for Certain Working Hours § 778.318 Productive and nonproductive hours …
https://www.emcbc.doe.gov/Content/Office/Contract_DE-EM0004837_Redacted.pdf
(a) This is a time-and-materials contract. The Contractor shall provide the direct-productive-labor-hours (DPLH) at the fixed-hourly rates shown below by performing entity. The not-to-exceed values for DPLH are detailed in Table B-2: Labor Categories, Rates, and Estimated Hours. The Contractor shall provide personnel in the labor
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