Employee A is a carpenter and normally works 36 hours per week. The standard rate of pay is $3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked. During the last week of October, Employee A worked for 42 hours. The overtime hours worked were for the following reasons:
Machine breakdown: 4 hours.
To complete a special job at the request of a customer: 2 hours.
How much of Employee A’s earnings for the last week of October would have been treated as direct wages?