$4,450
$6,450
$21,500
$14,300
✅ The correct answer is B.
Total Overhead = Direct service labour + Idle time wages + Overtime premium
= $5000 + $1000 + $450 = $6,450
Total Overhead = Direct service labour + Idle time wages + Overtime premium
= $5000 + $1000 + $450 = $6,450