In a factory, the normal working hours per week are fixed at 44 hours. An analysis of the time card of a worker shows that during a week he actually worked 43 hours (including 4 hours overtime) on production and remained idle for the remaining 5 hours due to machine break down. Normal rate per hour is *5. Overtime rate is 150% of the normal rate and the rate for idle time is 80% of the normal rate. Calculate total wages payable to the worker and show how the total amount shall be treated in Cost Ac- counts