In a given week, labour cost amounted to $$50,000$ for direct labour workers, which is higher than normal. The manager asked this amount to be investigated. The reports revealed the following:

$900$ hours charged at an average rate of $$50$ for regular pay and an additional $62\mathrm{.}5$ hours charged at an average rate of $$80$ for overtime pay. Usually, there is no overtime pay.

Upon investigation, it was found that the total $962\mathrm{.}5$ hours worked included unanticipated idle time of $20$ hours due to machine breakdown and the only other delay was due to a customer that delayed providing us with the necessary design for production.

As a result of the information above:

Question $39$ options:

a$)$

$$1,000$ should be charged as indirect labour to variable manufacturing overhead in the WIP account.

b$)$

$$1,600$ should be charged as indirect labour to variable manufacturing overhead in the WIP account.

c$)$

$$1,875$ should be charged as indirect labour to variable manufacturing overhead in the WIP account.

d$)$

$$5,000$ should be charged as indirect labour to variable manufacturing overhead in the WIP account.