Problem 2-44 Direct and Indirect Labor ( LO 2-1, 2 2-3, (2 2-5, 2 2-9) Accra Cutlery manufactures kitchen knives. One of the employees, whose job is to cut out wooden knife handles, worked 48 hours during a week in January. The employee earns $12 per hour for a 40-hour week, and overtime is paid after 40 hours. For additional hours, the employee is paid an overtime rate of $18 per hour. The employee's time was spent as follows: Regular duties involving cutting out knife handles 38 hours General shop cleanup duties 9 hours Idle time due to power outage I hour Required: 1. Calculate the total cost of the employee's wages during the week described above. 2. Determine the portion of this cost to be classified in each of the following categories: a. Direct labor b. Manufacturing overhead (idle time) c. Manufacturing overhead (overtime premium) d. Manufacturing overhead (indirect labor)