1.In general, Idle time of direct labor is classified as:

A.Included as part of direct labor costs

B.Considered as part of manufacturing overhead

C.Treated as general and administrative costs

D.Treated as selling costs

2.Overtime premium should be charged to a specific job when the overtime is caused by the:

A.Management's failure to include the job in the production schedule

B.Management's requirement that the job be completed before the annual factory vacation closure

C.Customer's requirement for early completion of the job

D.Increased overall level of activity