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The following data are given for the labour costs of direct workers in a departmentof a factory for a week: Production hours 454 Training hours

The following data are given for the labour costs of direct workers in a departmentof a factory for a week: Production hours 454 Training hours 18 Idle time hours 24 Total hours 496 Rates per hour: $8.00 basic, overtime premium $2.00 There are 12 direct workers in the department and basic wages apply to a normalworking week of 40 hours. Overtime is worked to meet the general requirements ofproduction, and the idle time and training time are regarded as normal. What is the total amount to be charged as indirect costs of labour for the week

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