Accounting for labour costs The following details were extracted from a weekly payroll for 750 employees at a factory. Analysis of gross pay Ordinary time Overtime: basic wage premium Shift allowance Sick pay Idle time Net wages paid to employees Required Prepare the wages control account for the week. Direct Indirect workers workers Total $ $ $ 36,000 22,000 58,000 8,700 5,430 14,130 4,350 2,715 7,065 3,465 1,830 5,295 950 500 1,450 3,200 3,200 56,665 32,475 89,140 $45,605 $24,220 $69,825