TGF Limited has 61 employees of whom 52 work in production and 9 work in the service departments. The normal hourly rates paid are R24,00 for direct wages and R19,50 for indirect wages. Overtime is payable at 1,5 times the basic rate. The following additional information applies to the latest period: Hours worked: Normal direct... 25 520 hours Normal indirect... 4 430 hours Overtime direct... 2 120 hours Overtime indirect.. 380 hours Deductions were as follows: Pension fund contribution.. 7,5% of the normal wage R14 529,12 Medical aid contribution - direct.. - indirect.. R3 455,40 1% of the gross wage UIF Tax (PAYE).. 18% of taxable income