Happy Hospital operates its facilities on a two-shift basis and pays a late-shift differential of 15% above the regular wage rate of $35 per hour. The company also pays a premium of 50% for overtime work. During the year, work occurred in the following categories. Number of hours worked during the regular shift = 10,000 Number of overtime hours during the late shift for regular shift workers = 300 Number of hours worked during the late shift by late shift workers = 6,000