For each of the pay roll costs given below, state the accounting treatment that you would recommend, giving your reason:
(a) Idle time in the finishing department because the assembly department delayed its production.

(b) Overtime resulting from a customer saying ''I want this job done in a week, and if you have to work overtime, I do not mind''.
(c) Labour time involved in reworking 5 units out of a batch of 50, on a process where 10% of the completed units are expected to be defective