Melinda worked for 240 hours during the month of Jan 2010. Her normal working month consists of 200 hours (Monday - Friday), of which 10% of the hours were non-productive idle time. Out of 40 hours overtime worked, 24 were worked for housekeeping purpose (of which 10 hours were worked on a Saturday) and 16 hours were worked to complete the production requirement to fulfil the customer's request. The human resource department has the following scheme for overtime worked: 25 % premium if overtime worked on any weekdays 50% premium if overtime worked on any weekend. Melinda's normal wage rate is RM 50 per hour. Required: calculate the total wages, the amount to be treated as manufacturing overhead, direct labor cost and the records.