Bob is a quality inspector on the assembly line of a manufacturing company. He is paid $16 per hour for regular time and time and a half for all work in excess of 40 hours per week. He is classified as a direct labor worker.
-Bob's employer offers fringe benefits that cost the company $4 for each hour of employee time (both regular and overtime) . During a given week, Bob works 45 hours but is idle for 2 hours due to material shortages. The company treats all fringe benefits as part of manufacturing overhead. The allocation of Bob's wages and fringe benefits for the week between direct labor cost and manufacturing overhead would be: 
Definitions:
Technologically Advanced
Describes entities, systems, or methods that incorporate the latest technology for improved functionality or performance.
Sleep Terrors
Episodes of intense fear that occur during sleep, often involving screaming or panic.
Sleep Cycle
The progression through various stages of sleep, including REM (rapid eye movement) and non-REM phases, typically occurring multiple times throughout a night's rest.
REM Stage
The rapid eye movement stage of sleep, characterized by vivid dreams and increased brain activity.
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