Q.1 We are interested in finding the estimated direct-labor costfor the job description of industrial electrician. The yearconsists of 52 40-hour weeks, and overtime is seasonal for 12 weeksconsisting of Saturday work of 8 hours. The contract allows fornine paid holidays and two weeks of vacation at regular time. Fourdays of sick leave are paid. Expected non-chargeable hours are 5%.A subsidy for performance will be 15%. Non-hourly costs includeFICA taxes at the current federal rate, workmen’s compensation at1% of regular wages up to $15,000, accident insurance sum of $200,major medical plans for $500, and Christmas gift of $50. The hourlybase is $27.10.