Cost of Inventories- Labor

A firm incurred the following costs related to production during the past year:
Fixed production overhead costs
3.0
Raw materials costs
6.0
Labor costs
4.0
Freight-in costs for raw materials
1.0
Warehousing costs for finished goods
2.0
The total capitalized inventory cost for the year is closest to:
14.0.
16.0.
13.0.

I was thrown off by these “labor costs” because the curriculum differentiates between direct labor and labor as an input to conversion.

Can someone help me clarify this?