Details of factory personnel Factory foreman and
Maintenanco staff
R300 000
Salary package is inclusive of benefits
5
Workers in production
Number of workers
Normal time
Normal time rate
Overtime hours worked
Overtime rate
1 800 hours per annum per worker
R70 per hour
A total of 660 hours recorded as per register
1.6 times the normal rate
The employer's contribution amounts to 9% of basic wage

1. Calculate the direct labour cost​