Final answer:
In job-order costing, indirect labor cost increases the Manufacturing Overhead account since it's not directly traceable to specific products, but necessary for manufacturing and varies with production output.
Step-by-step explanation:
In a job-order costing system, indirect labor cost is usually recorded as an increase to Manufacturing Overhead. Indirect labor costs are not directly traceable to a specific product or service. Instead, they support the production process as a whole. Indirect labor can include wages for supervisors, maintenance crews, and other workers whose activities are necessary for the manufacturing environment but cannot be directly associated with specific job orders. As a variable cost, indirect labor would rise with an increase in production output, just as with raw materials or direct labor. However, as it is not directly attributable to a specific job, it is aggregated into the Manufacturing Overhead account and then allocated to individual jobs based on an appropriate allocation base such as machine hours or direct labor hours.