Lester Lippart is a line worker in the assembly department of Morgan Manufacturing. He normally earns $12 per hour, but gets time and a half ( $18 per hour) for overtime, over 40 hours per week. He earns double time if he works holidays even if he has not worked 40 hours that week. Sometimes the assembly-line equipment goes down and Lester has to wait for the mechanics to repair the equipment or there is a scheduling mix-up. Lester is paid for this time and Morgan considers this idle time. In May, Lester worked two 45-hour weeks, one 46 hour week, and the last week he worked 40 hours, but one of those days was a national holiday. During regular hours, the assembly-line equipment was down 4.1 hours in May, and Lester had one hour of idle time because of a scheduling mix-up. Requirements 1. Calculate (a) direct manufacturing labour, (b) idle time, (c) overtime holiday premium, and (d) total earnings for Lester (Round your answers to the nearest cent.) 2. Is idle time and overtime premium a direct or indirect cost of the jobs that Lester worked on in May? Explain