Kaplan exam kit 2023-24 Q 307 BELTON PARK RESORT

Hi,

Firstly ,Is this question related to relevant costing?

Secondly,

I didn’t understand how the they got in the model answer the

50% at reduced hours x 50/90 32,083 for the temporary staff in Jan

the full amount is $115,500 * 50% =57750 this is the full charge

the other 50% has to be charged on 50% occupancy .So 57750 * 50% =28875

so how in the model answer it is 32,083

Can you please clarify,

Thanks,