A manufacturing company needs to write an interim report for task 1 of project 1 during regular shift or on overtime. The project will require 500 man-hours at US\$20 per hour. The overhead burden is 75 percent on regular shift but only 5 percent on overtime. Overtime, however, is paid at a rate of time and a half. Assuming that the report can be written on either time, which is cost-effective - regular time or overtime