A friend of yours has a small cutlery manufacturing business. One of his employees, whose job it is to cut out wooden knife handles, worked 45 hours during a week in May 2022. The employee earns R36 per hour for a 40-hour week. For additional hours worked, the employee is paid overtime at a rate of R48 per hour. The employee's time for the particular week in May 2022 was spent as follows: - Regular duties involving cutting out knife handles 38 hours - General shop clean-up duties : 6 hours - Idle time due to loadshedding 1 hours Required: 1. Calculate the total cost of the employee's wages during the week described above. 2. Determine the portion of this cost to be classified in each of the following categories: a. Direct labour b. Manufacturing overhead (idle time) c. Manufacturing overhead (overtime premium) d. Manufacturing overhead (indirect labour)