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According to given information calculate the wages paid to direct labour by the

ID: 411565 • Letter: A

Question

According to given information calculate the wages paid to direct labour by the firm.

Gross wages incurred in September 2017 were $85940. The wages analysis shows thefollowing summary breakdown of the gross pay. Overtime was worked to catch up on a backlogafter several employees were off sick.

Paid to direct labour ($)

Paid to indirect labour ($)

Ordinary time

36000

22000

Overtime: Basic pay

8700

5430

                 Premium

4350

2715

Shift allowance

3465

1830

Sick pay

950

500

Total

53465

32475

Paid to direct labour ($)

Paid to indirect labour ($)

Ordinary time

36000

22000

Overtime: Basic pay

8700

5430

                 Premium

4350

2715

Shift allowance

3465

1830

Sick pay

950

500

Total

53465

32475

Explanation / Answer

Wages paid to direct labor by the firm

= Wage for ordinary time + Wage for overtime x ( Basic + Premium) + Shift allowance + shift pay

= $ 36000 + ( $8700 + $4350 ) + $3465 + $950

= $53465

WAGES PAID TO DIRECT LABOR = $ 53465

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