Wendy works on the assembly line of a manufacturing company where she installs a component part for one of the company's products. She is paid $20 per hour for regular time and time and half for all work in excess of 40 hours per week. The company offers no fringe benefits to her in 2012. For the last week of December 2012, she was paid a total salary of $980 for a total of 46 hours. The company correctly classified $140 of her salary as manufacturing overhead costs.

Question 1) How many hours of her work time were counted as idle time ?

A) 1 hours B) 2 hours C) 3 hours D) 4 hours E) Not determinable

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Question 2) Use the data from above. Starting from January 1, 2013, the company offers her fringe benefits that cost the company $3 for each hour of employee time (both regular and over time). The company treats all fringe benefits relating to direct labor cost as added direct labor cost and the remainder as part of manufacturing overhead. During the first week of January , Wendy worked 42 hours but was idle for 3 hours due to material shortages. What is the amount of Wendy's wages and fringe benefits that could be charged as overhead?

A) $181 B) $89 C) $135 D) $112 E) None of Above

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