hourly basis with indirect labor getting $8.50 an hour and direct labor getting $10.00 an hour. During the week of January 7, the following hours were worked: Direct Indirect Cutting Department 2,200 250 Splicing Department 2,400 200 Sanding Department 1,850 125 Joining Department 4,250 325 Salaries and wages are paid weekly, with administrative salaries totaling $16,500 and salesperson's salaries totaling $12,200. The following deductions are to be considered: