1. Jason is a line worker in the assembly department on ABC Manufacturing. He normally earns RM12 per hour, but gets time and a half (RM18 per hour) for overtime, over 40 hours per week. Besides, he earns double time if he works holidays even if he has not worked 40 hours that week.

Sometimes the assembly line equipment goes down and Jason has to wait for the mechanics to repair the equipment or there is a scheduling mix-up. Jason is paid for this time and ABC considers this as idle time.

For the month of May, Jason worked two 42 hour weeks, one 43 hour week, and the last week he worked 40 hours, but one of those days was Memorial Day (holiday). During regular hours, the assembly line equipment was down 4.2 hours in May, and Jason had one hour of idle time because of a scheduling mix-up.

- Calculate the following:

1. Direct manufacturing labor cost
2. Idle time
3. Overtime and holiday premium
4. Total earning for Jason in May

- Is idle time and overtime premium a direct or indirect cost of the jobs that Jason worked on in May? Explain.