A Direct Labor Worker at Santana Corporation Is Paid $22

Essay

A direct labor worker at Santana 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 $6 for each hour of employee time (both regular and overtime). Last week this employee worked 43 hours but was idle for 4 hours due to material shortages. The company treats all fringe benefits 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.