Twister Sdn Bhd operates a factory which employed 80 workers throughout the four week

period just ended. Direct employees were paid at a basic rate of RM8 per hour for a 38

hour week. Total hours of the direct workers in the four week period were 13,056.

Overtime is paid at a premium of 35%. During the period, 376 hours of direct workers'

time was registered as idle.

Required: Calculate:

i. The total wages cost

ii. The labour overheads