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.

Total wages for October	$261,360
Total wage hours for October	19,200
Normal hourly wage for first-shift employees	$12.00
Total regular hours worked, split evenly among the three shifts	16,200

a. How many overtime hours were worked in October? Answer b. 1. How much of the total labor cost should be charged to direct labor? $Answer 2. How much of the total labor cost should be charged to overhead? $Answer c. 1. What amount of overhead was for second-shift premiums? $Answer 2. What amount of overhead was for third-shift premiums? $Answer 3. What amount of overhead was for overtime premiums? $Answer