Q.1 Two grades of direct labor workers are employed to produce units of Product 1234. There are 40 Grade 1 employees and 20 Grade 2 employees. All employees work a basic week of 40 hours. Grade 1 employees are paid $10 per hour and Grade 2 employees are paid $15 per hour. If employees work any overtime, they are paid at time-and-one-third (a premium of one third over the basic rate). There are also five 'support workers, such as maintenance engineers, who are paid $12 per hour for a basic 40-hour week. During Week 23, the Grade 1 employees and support workers each worked 40 hours, and the Grade 2 employees worked 46 hours. Due to difficulties with some equipment, 250 hours of Grade 1 labor and 100 hours of Grade 2 labor were recorded as idle time in the week. During Week 23,4,000 units of Product 1234 were manufactured. Required (a) Calculate the direct labor costs and the indirect labor costs in Week 23. (05 Marks) (b) Calculate the direct labor cost per unit of Product 1234 in Week 23