In a process operation, the direct labor of a production department includes: Multiple Choice All labor used exclusively by that department, even if the labor is not applied to the product itself. All labor used exclusively by that department, but only if the labor is applied to the product itself. All labor for that department, including labor for services that help more than one production department, such as clerical, repair, and computer technicians. Only labor that helps more than one production department, such as clerical, repair, and computer technicians. Only labor that relates to goods finished during the period.