Labor costs: Overtime and Overtime premium calculation

Sir why are the calculations different in these two questions answers . I am getting confused on how to calculate overtime payment and over time premium Q1. Vienna is a direct labor employee who works a standard 35 hours per week and is paid a basic rate of $12 per hour. Overtime is paid at time and a third. In week 8 she worked 42 hours and received a $50 bonus. ANS: Basic pay for standard hours = 35 hours × $12 per hour = $420 Basic pay for standard hours is a direct labour cost because the work involved is directly attributable to production. 2 Basic pay for overtime hours = 7 hours × $12 = $84. This is also a direct labour cost because the basic rate for overtime is part of the direct labour cost. It is the overtime premium which is usually part of the indirect labour cost. 3 Overtime premium = 1/3 of $12 = $4 Total overtime premium = 7 hours × $4 = $28 Q2. An employee works for a standard week of 40 hours at an hourly rate of pay of £8.20. Any overtime hours are paid at time and a half. In one week, he/she works for 45 hours. (i) What is his/her gross pay, showing the overtime payment? (ii) What is his/her gross pay, showing the overtime premium? Solution (i) £ Basic hours 40 × £8.20 = 328.00 Overtime payment 5 × (£8.20 × 1.5) = 61.50 –––––– Gross pay 389.50 –––––– (ii) £ Basic hours 45 × £8.20 = 369.00 Overtime premium 5 × (£8.20 × 0.5) = 20.50 –––––– Gross pay 389.50