What is the amount of the employee's wages that should be classified as manufacturing overhead costs?

I need solutions/computations on how you came up with your answer.

C. P 84 (Adapted) 5. Employee #124 normally works a 40-hour week at P18 per hour. In week 5. employee #124 worked 47 hours, which included idle time of 3 hours due to an electrical outage. Overtime is paid at 1.5 times the regular hourly rate. What is the amount of the employee's wages that should be classified as manufacturing overhead costs? a. P 117 b. P 63 C. P 54 d. P 720 (Adapted) 106