Dippin’ Donuts has six bakers and a bakery supervisor on each of its two shifts. Bakers working from 8am – 5pm (with a 1-hour break) are paid $6.00 per hour. Bakers working the 10pm-7am shift (with a 1-hours break) are paid $6.75 per hour. The supervisors are paid a salary of $300 per week. Due to the large volume of business, two of the daytime bakers worked until 8pm three evenings this week: they both received time and a half for the extra hours worked.

1. What’s the total Direct Labor for the day shift:

2. What’s the total Direct Labor for the night shift

3. What’s the total Direct Labor for both shifts:

4. What’s the overtime premium:

5. What’s the Shift Premium:

6. What’s the Indirect Labor:

What’s the total Factory Overhead:(shift premium, overtime premium & indirect labor):