Brian worked 46 hours during the week. His normal working week consists of 35 hours, of which 33 hours were spent on production while the remaining 2 hours were idle time. Overtime is paid at time and a half. However, it is the policy of the company to pay staff 200% of the normal wage rate after the first two hours of overtime on any working day. Brian worked 6 hours of overtime on a job for which the customer required the work to be completed on the same day. Brians normal wage rate is $14 per hour. The rest of the week Brian did not work more than two hours of overtime on any one day.

(Enter amount only, do not use dollar signs or commas)

1) What is Brian's gross pay for the week? (1 mark)Answer

2) How much of Brian's gross pay would be charged as direct labour? (1 mark)Answer

3) What is the cost of idle time? (1 mark) Answer

4) What is the amount of the overtime premium paid? (1 mark) Answer

5) How much of Brian's gross pay is charged as a manufacturing overhead cost? (1 mark) Answer