Joel Williams works at Allentown Company where he assembles components for small appliances and earns $16 per hour with “time-an-a-half” for overtime. During the week ended July 25, Joel worked 43 hours as follows: Job XBRL 20.5 hours Job FASB 14.5 hours Idle time due to power outage 2.0 hours Machine maintenance 6.0 hours The amount of Joel’s wages that will be charged to the Work in Process account, assuming that the overtime worked was due to a rush order on the FASB job is:

a. $560

b. $608

c. $584

d. $680