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Business, 15.07.2019 22:00 cece3467

Regan company operates its factory on a two-shift basis and pays a late-shift differential of 15%. regan also pays a premium of 50% for overtime work. because regan manufactures only for stock, the cost system provides for uniform direct-labor hourly charges for production done without regard to shift worked or work done on an overtime basis. overtime and late-shift differentials are included in regan's factory overhead application rate. the may payroll for production workers is as follows: wages at base direct-labor rates $325,000 shift differentials 25,000 overtime premiums 10,000 for the month of may, what amount of direct labor should regan charge to work-in-process?

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