MAShould Idle time labour cost be counted as Direct Labour Cost Budget?

What makes the lab-our cost 1 Labour Hours themselves 2 The rate at which the hours are paid. 3 The hours expected that our employees wont be doing work (idle time) According to the question The standard or budget says it takes 6 hrs to make to make a unit however 20% idle time.What this means is you as Management Accountant preparing a budget u know getting the product done will take employees 6 hrs however u know your employee will be probably chatting discussing their issues such that 6 hr job will end up taking 6 hrs +iddle time.As this is normal that means you have to pay them for the 6 hrs +idle time. Note iddle time is not 20% of 6 .It is number hours that if we remove 20% we he get 6hrs