Labour

Sam is an assembly worker earning $12 per hour for a basic 35-hour week. Any overtime is paid at a premium of 50%. In the last 4-week period Sam was paid for 150 hours, during this time 15 hour were classed as idle due to a machine breaking down. Also included in the number of hours are 4-hours' overtime spent working for an urgent job at the request of the customer. How much should be charged to the production overhead account for the 4-week period? why the ans is 15*12+(10-4)*6=$216 What about the charge of 15*140 and 4*6? It charges to direct labour expenses?