Labor cost classification Woodlands Restaurant Supply operates in two shifts, paying a late-shift premium of 10 percent and an overtime premium of 75 percent. The May payroll follows: All overtime was worked by the early shift during May. Shift and overtime premiums are considered part of overhead rather than direct labor. a. How many overtime hours were worked in May? b. 1. How much of the total labor cost should be charged to direct labor? $ 2. How much of the total labor cost should be charged to overhead? $ c. 1. What amount of overhead was for second-shift premiums? $ 2. What amount of overhead was for overtime premiums? \$