32.Last month an organisation's direct workers were paid $40,000 for normal working. In addition they were paid a total of $ 12,000 for overtime working. Overtime hours which were required due to a general shortage of labour were paid at time and a half.
What was the total direct labour cost for last month?
$()
答案：$48,000
In this particular situation direct labour cost only includes pay at normal rate and not a premium for overtime.
Direct labour cost for normal working = $40,000
Overtime working at normal pay rate = $8,000 (12,000/ 1.5)
Total direct labour cost = $48,000
