Calculation for indirect labour for Manufacturing account

[nacggk]

Q 16 Jan 2019

The answer for manufacturing account is provided. May I know how the amount indirect labour $ 7210 is calculated ?
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Wai, a manufacturer, provided the following information for the year ended 30 November 2018.

Prepare the manufacturing account for the year ended 30 Nov 2018.

 

[DrStrangeLove]

See the note at the bottom of the expense breakout between Factory and Administration: Factory wages are apportioned 70% to direct labour, 10% to overheads. Indirect labour is overheads.

 

[nacggk]

See the note at the bottom of the expense breakout between Factory and Administration: Factory wages are apportioned 70% to direct labour, 10% to overheads. Indirect labour is overheads.

I look up online. Indirect labor is the labor of those who are not directly involved in the production of the products. An example would be security guards, supervisors, and quality assurance workers in the factory. Their wages and benefits would be classified as indirect labor costs. I didn't think that overheads is indirect labour initially. $72100 x 10% = $7210.