(Appendix) Overtime Earnings. The pay stub of Olympic Manufacturing employee #1071, who works on the production line, showed the following for a 2-week pay period: LO3 Grossearnings. $1,140.00 Income taxwithheld. 152.92 FICAtax. 85.50 Company pensionplan. 83.54 Uniondues. 11.00 Netearnings. $ 807.04 The employee works a regular 40-hour week and is paid $12 per hour regular time and time and a half for overtime.

For this employee, the company paid an additional $273.20 in benefits for the 2-week pay period with regard to the employer’s contribution to the company’s pension plan and FICA tax.

Required:

(1) What was the amount charged to Work in Process for employee #1071 for the 2-week period, assuming that any overtime work is not traceable to a particular job order or product?

(2) How much would the department factory overhead control account have been charged for the 2-week period for employee #1071?

(3) Assume that in the second week of the pay period, the machine on which this employee worked was being repaired for 3 hours and the worker was unable to perform regular duties of production during that time. To which account should the cost of idle time be charged? (SMAC Adapted)