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Twister Sdn Bhd operates a factory which employed 80 workers throughout the four week period just ended. Direct employees were paid at a basic rate of RM8 per hour for a 38 hour week. Total hours of the direct workers in the four week period were 13,056. Overtime is paid at a premium of 35%. During the period, 376 hours of direct workers' time was registered as idle.
Required:
Problem 1: Calculate:
i. The total wages cost
ii. The labour overheads
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