5.9 The consequences of using direct manufacturing labour-hours as an allocation base in a machine-paced manufacturing environment are a Product managers make excessive use of external vendors to obtain parts with a high direct labour content. b Excessive attention is paid by manufacturing managers to control the direct manufacturing labour-hours relative to the attention paid to control the more costly categories of materials and machining. c Managers attempt to classify shop-floor personnel as indirect manufacturing labour rather than as direct manufacturing labour.