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Q9: A manufacturing firm has temporary production problems and overtime is being worked.
The amount of overtime premium contained in direct wages would normally be classed
as which one of the following:
The amount of overtime premium contained in direct wages would normally be classed
as:
Q11: A company employs 20 direct production operatives and 10 indirect staff in its manufacturing
department. The normal operating hours for all employees is 38 hours per week and all staff are
paid $5 per hour. Overtime hours are paid at the basic rate plus 50%. During a particular week
all employees worked for 44 hours.
A $2,650 C $450
B $2,350 D $300
Q12: Gross wages incurred in department 1 in June were $54,000. The wages analysis shows the
following summary breakdown of the gross pay:
B $30,625 D $36,065
Overtime
• Basic pay 5,440 3,500
• Premium 1,360 875
Shift allowance 2,700 1,360
Sick pay 1,380 300
36,065 17,935
Q13: Employee A is a carpenter and normally works 36 hours per week. The standard rate of pay is
$3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked.
During the last week of October, Employee A worked for 42 hours. The overtime hours worked
were for the following reasons:
How much of Employee A’s earnings for the last week of October would have been
treated as direct wages?
A $162.00 C $140.40
B $129.60 D $151.20
DLC IDLC
NT (36 x 3.60) 129.60
OT: Basic (4 x 3.60)/ (2 x 3.60) 14.40 7.20
OT: Premium (4 x 1.80)/ (2 x 1.80) 7.20 3.60
151.20 10.80
Total direct wages: 151.20 + 10.80 = 162.00