Jan Davis is employed by Wesley Limited. Last week she worked 59 hours assembling one of the company's products. Wesley's employees work a 40-hour week and Davis is paid $36 per hour. Employees are paid time and a half for any hours worked in excess of the standard 40 hours. Assume the overtime is the result of an overall increase in demand for all products.

Required:

1.Allocate Davis's wages for the week between direct labour cost and manufacturing overhead cost.