Lou Marinaro worked 44 hours last week on the assembly line for Breakbad Manufacturing doing the following:

Monday - 3 hours on the line; 5 hours idle due to equipment malfunction

Tuesday - 8 hours on the line

Wednesday - 8 hours on the line

Thursday - 12 hours on the line (4 of the hours are considered overtime)

Friday - 8 hours on the line.

He worked the overtime on Thursday to help the company catch up on production. They were behind because of Monday's equipment malfunction.

Marinaro makes $40 per hour and is paid $60 an hour for overtime. How much of his compenstion should be debited to MOH?