Identifying labor costs The assembly department of a manufacturing business has four employees. The company makes various special order products using a job order costing system to account for the manufacturing costs. Employees of the assembly department prepare daily time tickets indicating the time they spent working on jobs, maintaining their production assem- bly line tools, and waiting for new job assignments. The company's policy is to charge all payroll benefit costs to manufacturing overhead. Below is the labor summary for the last week of April:

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Labor Summary For the Week of April 23-30 Job Number Employee 611 612 Johnson 26 8 Schaeffer 11 14 Williams 16 Kafer 26 Totals 37 38 19 34 613 3429 12 614 - - 8 Machine Maintenance Idle Time 3 - 4273 7279 13