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Kim worked a total of 186 hours for the month of June 2020

Accounting

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Kim worked a total of 186 hours for the month of June 2020. His rate per hour is 450 per hour. Overtime premium is 30%. The regular working hours of the company is 8 hours a day. The company's regular working days is from Monday to Friday or 5 days a week. Overtime was due to company's production inefficiency. What is the amount of labor cost charged to Overhead?

 

a. 3,510

b. 2,810

c. 5,620

d. 21,600