Final answer:
Labor costs for employees who simply transport products between cells in a factory are generally not considered a value stream cost because they do not add value to the product itself.
Step-by-step explanation:
When addressing the question, "Which of the following would not be included as a value stream cost?" we can identify that value stream costs typically include all the costs that are directly and indirectly involved in the creation and delivery of a product from raw materials to the end customer. This encompasses direct labor, raw materials, and overhead, such as the rent and maintenance of production facilities. Here, labor costs for transportation (a) might be viewed as a non-value-added but necessary cost, labor for design (b) would be a product development cost, and charges for production facilities (c) counts as an overhead cost associated with producing the goods.
However, the labor costs of employees who simply transport the product from cell to cell (a) do not contribute to the actual transformation or value addition of the product. These are typically considered as non-value-added activities and could be viewed as opportunities for cost savings through process improvement. Therefore, the correct answer to the question would be that a. Labor costs of employees who simply transport the product from cell to cell would not typically be included as a value stream cost since they do not contribute to the value of the final product.