Leroy Lippart is a line worker in the assembly dopartment of Marston Manufacturing He normally eams $12 per hour, but gots time and a half ( $18 per hour) for overtime, over 40 hours per week. He eams double time if he works hotidays even if he has not worked 40 hours that week. Sometimes the assembly-fine equipment goes down and Leroy has to wait for the mechanics to repair the equipment or there is a scheduling mix-up Leroy is paid for this time and Marston considers this idle tine In May, Leroy worked two 42 hour weeks, one 43 hour weok, and the last week he worked 40 hours, but one of those days was a national hollday During. regular hours. the assembly the equipment was down 4.4 hours in May, and Leroy had two heurs of idle time because of a scheduling mbx-up Requirements 1. Calculate (a) direct manulacturing labour, (b) idle time, (c) owertime holiday premium, and (d) total earnings for Leroy in May. (Round your answers to the nearest cent) 2. Is idio time and overtme premium a direct or indirect cost of the jobs that Loroy worked on in May? Explain. Requirement 1 (a) Determine the formula for calculating lotal direct manufacturing labour cost choose the correct answor bolow: A. (Total overtime for month - Total idle fime for month) Overtme premium rate = Direct mifg labour costs B. (Total hours for month - Total idle time for month) Overtime premium rale = Direct mig labour costs C. (Total overtime for month - Total idle tme for month) Regular hourly rate = Direct mifg labour costs D. (Total hours for month - Total ide time for month) Regular heurly rate = Direct m/g labour costs The direct manufacturing labour costs for the month ares (Round your answers to the nearest cent) (b) Determine the formula used to calculate total idle time costs Choose the conrect answer below A. Total idle time for month Regular hoully rate =1 dilo time costs 8. Total hours foe month Regular hourty rate = ldile time costs C. Total hours for month Overtime prenlum rate = lale time costs D. Total idle time for month Overtime premium rate = bele time costs Leroy Lippart had an idle time cost during May of s (Round your answers to the nearest cent) (c) Determine the farmula used to calculate the lotal overtme and holiday premlum costs Choose the corroct answer below: A. (Total overtime hours Overtime premium per he )+( Holiday hours Time and a half rate )= Overtime hofiday premium B. (Total overtime hours Time and a half rate )+( Holiday hours Holiday premium per hr)= Overtime holiday premium C. (Totel overtme hours x Holiday premlum per his) +( Holiday hours Overtime premium per hr) = Overime holiday premium D. (Tolal overtime hours Overtime premium per hr)+( Hollday hours Holiday premium per hr)= Overime holiday premium The fotal overtime and holday premlun for May is $ d) During the month of May, Leroy Lippart had total earnings of S Reguirement 2
