3. Total wages and fringe benefits for the week:
Regular time: 40 hours × $20 per hour ... $ 800
Overtime: 10 hours × $30 per hour ... 300
Fringe benefits: 50 hours × $6 per hour... 300
Total wages and fringe benefits ... $1,400
Allocation of wages and fringe benefits:
Direct labor: 48 hours × $20 per hour... $ 960
Manufacturing overhead:
Idle time: 2 hours × $20 per hour ... $ 40
Overtime premium: 10 hours × $10 per hour ... 100
Fringe benefits: 50 hours × $6 per hour ... 300 440
Total wages and fringe benefits ... $1,400
Problem 2-17 (continued)
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