Which factor does NOT typically contribute to indirect labor costs?

Indirect labor costs refer to expenses that are not directly tied to the production of goods or services, but are necessary for the overall operation of a business. Employee wages for kitchen staff are considered direct labor costs because they are directly associated with the work of preparing and serving food.

In contrast, health insurance, unemployment taxes, and vacation pay are classified as indirect labor costs. These expenses support the workforce but do not directly correlate to specific output. Health insurance is a benefit provided to employees, which contributes to the overall compensation package but does not directly translate to work performed. Similarly, unemployment taxes are mandatory fees that employers pay, which again do not relate directly to one individual's job performance. Vacation pay represents a paid time off benefit, serving as a form of compensation unrelated to the actual productivity during working hours.

Thus, the reason employee wages for kitchen staff does not contribute to indirect labor costs is that they are part of the direct costs involved in the culinary operations of a restaurant or food service.