Example 1:

Thời gian làm việc bình thường = 35h per week

Rate 12$/h
Rate khi làm việc ngoài giờ =12 x (1+1/3) = 16$/h
Tuần 8, làm việc 42h suy ra thời gian làm việc ngoài giờ = 42-35 = 7h

Direct labour cost Indirect labour cost

Basic pay for standard hours $ 12$
Basic pay for overtime hours $ 12$ 4$
Overtime premiums $ 12x7=84$ 112-84=28$
Bonus $ 50x(84/112)=37.5$ 50-37.5=12.5$

Example 3:
Direct workers Indirect workers Totals
$ $ $
Basic pay for basic hours 43,000 17,000 60,000
Overtime – basic pay 10,000 4,500 14,500
Overtime – premiums 5,000 2,250 7,250
Training 2,500 1,250 3,750
Sick pay 750 250 1,000
Idle time 1,200 - 1,200

Labour Account
$ $
Bank 87,700 WIP (43.000+10,000) 53,000
Production overheads
Indirect labour 21,500
Overtime premium 7,250
Training 3,750
Sick pay 1,000
Idle time 1,200

87,700 87,700