Highlander Cutlery manufactures kitchen knives. One of the employees, whose job is to cut out wooden knife handles, worked 46 hours during a week in January. The employee earns $16 per hour for a 40-hour week, and overtime is paid after 40 hours. For additional hours, the employee is paid an overtime rate of $24 per hour. The employee's time was spent as follows: Regular duties involving cutting out knife handles 38 hours General shop cleanup duties Idle time due to power outage 4 hours 4 hours ces Problem 2-44 Part 2 2. Determine the portion of this cost to be classified in each of the following categories: a. Direct labor. b. Manufacturing overhead (idle time) c. Manufacturing overhead (overtime premium) d. Manufacturing overhead (indirect labor) Total cost of wages $ 0