POLAT Company produces a seasonal product. Spring is normally the high season. In May 2020 direct worker wages accrued was as follows. Employer's share of social security is regarded an indirect labor item. Direct worker normal daytime time wages: $ 100.000 Direct worker overtime wages: $ 30.000 (including 50% premium) Workers' share of social security: $ 20.000 Employer's share of social security: $ 32.000 Tax withholdings: $ 21.000 a. Show cost and applied cost entries for direct worker wages, assuming overtime was to meet the intensive demand to all products due to high season b. Answer "a" above, assuming that overtime was due to a special rush order. C. Answer "a" above, assuming that overtime was made to compensate for the production loss due to an unexpected major machine breakdown. d. Explain why employer's share of social security related to direct labor is regarded an indirect labor item. POLAT Company produces a seasonal product. Spring is normally the high season. In May 2020 direct worker wages accrued was as follows. Employer's share of social security is regarded an indirect labor item. Direct worker normal daytime time wages: $ 100.000 Direct worker overtime wages: $ 30.000 (including 50% premium) Workers' share of social security: $ 20.000 Employer's share of social security: $ 32.000 Tax withholdings: $ 21.000 a. Show cost and applied cost entries for direct worker wages, assuming overtime was to meet the intensive demand to all products due to high season b. Answer "a" above, assuming that overtime was due to a special rush order. C. Answer "a" above, assuming that overtime was made to compensate for the production loss due to an unexpected major machine breakdown. d. Explain why employer's share of social security related to direct labor is regarded an indirect labor item