Employee A is a carpenter and normally works 36 hour per week. The standard rate of pay is $ 3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked. During the last week of October, employee A worked for 42 hour. The overtime hours worked were for the following reasons:
  Machine breakdown                               4 hours
  To complete a special job at the request of a customer    2 hour
 
  How much of employee A’s earning for the last week of October would have been treated as direct wages?
  A $ 162.00
  B $ 129.60
  C $ 140.40
  D $ 151.20