week. scheduling mix-up. Requirements 1. Calculate (a) direct manufacturing labour, (b) idle time, (c) overtime holiday premium, and (d) total earnings for Leroy in May. (Round your answers to the nearest cent.) 2. Is idle time and overtime premium a direct or indirect cost of the jobs that Leroy worked on in May? Explain. Requirement 1 (a) Determine the formula for calculating total direct manufacturing labour cost. Choose the correct answer below. A. (Total overtime for month - Total idle time for month) Regular hourly rate = Direct mfg labour costs B. (Total hours for month - Total idle time for month) Overtime premium rate = Direct mfg labour costs C. (Total hours for month - Total idle time for month) Regular hourly rate = Direct mfg labour costs D. (Total overtime for month - Total idle time for month) Overtime premium rate = Direct mfg labour costs The direct manufacturing labour costs for the month are $. (Round your answers to the nearest cent.) (b) Determine the formula used to calculate total idle time costs. Choose the correct answer below. A. Total hours for month Regular hourly rate = Idle time costs B. Total hours for month Overtime premium rate = ld le time costs C. Total idle time for month Regular hourly rate = Idle time costs D. Total idle time for month Overtime premium rate = Idle time costs Leroy Lippart had an idle time cost during May of \$ . (Round your answers to the nearest cent.) (c) Determine the formula used to calculate the total overtime and holiday premium costs. Choose the correct answer below. A. (Total overtime hours Time and a half rate )+( Holiday hours Holiday premium per hr)= Overtime holiday premium B. (Total overtime hours Overtime premium per hr)+( Holiday hours Holiday premium per hr ) = Overtime holiday premium C. (Total overtime hours Holiday premium per hr)+( Holiday hours Overtime premium per hr ) = Overtime holiday premium D. (Total overtime hours Overtime premium per hr ) + (Holiday hours Time and a half rate) = Overtime holiday premium The total overtime and holiday premium for May is \$ (d) During the month of May, Leroy Lippart had total earnings of $. Requirement 2 Idle time caused by equipment breakdown and scheduling mixups is a(n) cost of the job because it related to a specific job. Overtime premium caused by the heavy overall volume of work is a(n) cost because it related to a particular job that happened to be worked on during the overtime hours. If the overtime is the result of a demanding "rush job," the overtime premium is a(n) cost of that job