us-al 44%. 4:28 PM Youth Athletic Services (YAS) provides adult supervision for organized youth athletics. It has a president, William Mayes, and five employees He and one of the other five employees manage all marketing and administrative duties. The remaining four employees work directly on operations. YAS has four service departments managing, officiating, training, and dispute resolution. A time card is marked, and records are kept to monitor the time each employee spends working in each department. When business is slow, there is idle time,which is marked on the time card. (It is necessary to have some idle time because some direct labor hours must be available to accommodate fluctuating peak demand periods throughout the day and the week.) Some of the July operating data are as follows Other Data The four employees working in the operating departments all make $13 per hour . The fifth employee, who helps manage marketing and administrative duties, earns $2,750 per month, and William earns $3,500 per month Indirect overhead amounted to $924 and is assigned to departments based on the number of direct labor-hours used. Because there are idle hours, some overhead will not be assigned to a department us-al 44%. 4:28 PM Youth Athletic Services (YAS) provides adult supervision for organized youth athletics. It has a president, William Mayes, and five employees He and one of the other five employees manage all marketing and administrative duties. The remaining four employees work directly on operations. YAS has four service departments managing, officiating, training, and dispute resolution. A time card is marked, and records are kept to monitor the time each employee spends working in each department. When business is slow, there is idle time,which is marked on the time card. (It is necessary to have some idle time because some direct labor hours must be available to accommodate fluctuating peak demand periods throughout the day and the week.) Some of the July operating data are as follows Other Data The four employees working in the operating departments all make $13 per hour . The fifth employee, who helps manage marketing and administrative duties, earns $2,750 per month, and William earns $3,500 per month Indirect overhead amounted to $924 and is assigned to departments based on the number of direct labor-hours used. Because there are idle hours, some overhead will not be assigned to a department