$2\mathrm{.}20.$ Find a typical hourly cost for direct labor. In this instance the average work week is $48$

hours, of which the final $8$ hours are premium at one and a half. The wage is $$30\mathrm{.}30$ per

hour. Each day a total of $20$ minutes is permitted as a coffee break, the final $15$ minutes

is cleanup, $2$ weeks of paid vacation on basis of $40$ hours worked and five paid holidays,

FICA at the current rate on the basis of $$48,000,1\mathrm{.}2\%$ workmen's compensation tax on

a basis of $$15,000,$$$25$ per month for company$-$paid medical and life insurance, and a

$$05$ Christmas bonus, all considered pertinent to the calculation.