Accounting for Labour

Hello.

I’ve a problem on Labour. Can you help me out?

Q. Employee A is a carpenter and normally works 36 hrs per week. The std 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 Oct, Employee A worked for 42 hours. The overtime hours worked were for the following reasons:

Machine breakdown: 4 Hours
To complete a special job at the request of a customer: 2 hours

How much of Employee A’s earnings for the last week of Oct would have been treated as direct wages?

The answer should be $ 140.40
And I’m having $162.20 as answer.

I’m having problems with the calculation of overtime.