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39,800 direct labor hours were utilized and distributed as follows: 25,000 hours worked on regular time at P42.50 per hr. 14,000 hours worked at P42.50

39,800 direct labor hours were utilized and distributed as follows:

  • 25,000 hours worked on regular time at P42.50 per hr.
  • 14,000 hours worked at P42.50 plus 10% special night premium
  • 800 hours worked on overtime at regular rate plus 30% OT premium

How much are the total direct and indirect labor costs?

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