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analysis of labour costs the wages analysis for cost centre 456 shows the following 727442

analysis of labour costs

The wages analysis for cost centre 456 shows the following summary of gross pay:

 

Direct employees

Indirect employees

 

£

£

Basic pay – ordinary hours

48,500

31,800

Overtime pay – basic rate

1,600

2,800

– premium

800

1,400

Bonuses paid

5,400

8,700

Total gross pay

56,300

44,700

Which of these are direct labour costs and which are indirect labour costs?

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