A Direct Labor Worker at Cogswell Corporation Is Paid $22

Essay

A direct labor worker at Cogswell Corporation is paid $22 per hour for regular time and time and a half for all work in excess of 40 hours per week.The company's fringe benefits cost $7 for each hour of employee time (both regular and overtime).Last week this employee worked 43 hours but was idle for 3 hours due to material shortages.The company treats all fringe benefits relating to direct labor as added direct labor cost and the remainder as part of manufacturing overhead.
Required:
Determine how much of the worker's wages for the week would be classified as direct labor cost and how much would be classified as manufacturing overhead cost.Show your work.