EX8 : Rodney Worsham is paid $10 an hour for straight time and $15 an hour for overtime , one be worked 45 hours , which included 5 hours of overtime and 3 hours of idle time caused by material shortages , compensation would be reported as: A) $370 of direct labor and S105 of manufacturing overhead LEARNING B) $420 of direct labor and $55 of manufacturing overhead C) $450 of direct labor and $25 of manufacturing overhead CENTER D) $445 of direct labor and $30 of direct manufacturing overhead