Kaleidoscope Cutlery manufactures kitchen knives. One of the employees, whose job is to cut out wooden knife handles, worked 49 hours during a week in January. The employee earns $14 per hour for a 40-hour week. For additional hours the employee is paid an overtime rate of $19 per hour. The employee's time was spent as follows: Regular duties involving cutting out knife 1 hours 6 hours 2 hours handles General shop cleanup duties Idle time due to power outage 2. Determine the portion of this cost to be classified in each of the following categories: a. Direct labor b. Manufacturing overhead (idle time) c. Manufacturing overhead (overtime premium) d. Manufacturing overhead (indirect labor) Total cost of wages 0