The pay stub of Dukakis Manufacturing employee #1071, who works on the production line, showed the following for a 2-week pay period:

Gross earnings	$1,140.00
Income tax withheld	$ 152.92
Health and Accident insurance	$ 85.50
Company pension plan	$ 83.54
Union dues	$ 11.00
Net earnings	$ 807.04

The employee works a regular 40-hour week and is paid $12 per hour regular time and time and a half for overtime.
For this employee, the company paid an additional $273.20 in benefits for the 2-week pay period representing an employer contribution to the company pension plan and Health and Accident insurance.
Required:
(1) What was the amount charged to Work in Process for employee #1071 for the 2-week period, assuming that any overtime work is not traceable to a particular job order or product?
(2) How much would the department factory overhead control account have been charged for the 2-week period for employee #1071?
(3) Assume that in the second week of the pay period, the machine on which this employee worked was being repaired for 3 hours and the worker was unable to perform regular duties of production during that time. To which account should the cost of idle time be charged?