Q2: According to the December payroll register ABC Co.'s working hours for each cost center are as follows: Department Number of Workers 25 15 5 10 Knitting Coloring Generator Infirmary Working Days 22 days 22 days 22 days 22 days Normal Working Hour 4.400 h. 2.640 h 880 h 1.760 h Overtime Working Hour 1100 h 330 h ABC Co's normal working hours is 8 hours in a day and normal rate is 10 TL. Overtime rate is up to 9 hours normal rate, over 9 hours in a day is 12 TL. Employer's Share of Social Security Premium is TL 3.872 TL, Employee's Social Security Premium is TL 2.400 and income tax is TL 3.800 The Employer's Share of Social Security Premium will be allocated on the base of normal working hour. Ily Required: Determine the direct and indirect labor cost and allocate the labor cost to each cost center