Each unit requires $\mathrm{.}08$ hours of direct Labor. The Company pays over time.

Employees make $$15$ per hour for first $40$ hours, time and a half for anything over $40$ hours.

If each employee works $40$ hours, it would be $2,000$ hours total.

Hours at Regular rate

Times regular rate

Regular labor costs

Hours at overtime

Times overtime rate

Overtime Labor costs

Total DL costs

$($add rows $130$ and $133)$