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Mohamed is an operator who worked 44 hours last week in Bahrain Manufacturing Company (BMC). Of the 14 hours 4 hours were overtime, and 5 hours were idle time caused by an equipment malfunction. BMC paid a regular wage rate of $20 per hour and $30 (time and a half for overtime hour. Assume BMC charges overtime premium and idle time to indirect manufacturing labor, the direct manufacturing labor cost and indirect manufacturing labor would be respectively $840: $40 5840, 5140 $920: $40 $780. S140