Labor cost classification

Tidy House produces a variety of household products. The firm operates $24$ hours per day with three daily work shifts. The first$-$shift workers receive "regular pay." The second shift receives an $8$ percent pay premium,

and the third shift receives a $12$ percent pay premium. In addition, when production is scheduled on weekends, the firm pays an overtime premium of $50$ percent $($based on the pay rate for first$-$shift employees$).$ Labor

premiums are included in overhead. The October factory payroll is as follows.

a$.$ How many overtime hours were worked in October?

b$.$

How much of the total labor cost should be charged to direct labor? $

How much of the total labor cost should be charged to overhead? $

c$.$

What amount of overhead was for second$-$shift premiums?

What amount of overhead was for third$-$shift premiums? $

What amount of overhead was for overtime premiums? $