In accounting for labor costs, what is the distinction between the accounting treatment for regular pay and overtime premium pay?

Regular pay is directly chargeable to the particular
job to which it is related . however , when it cannot be
related to a particular job , we consider it as indirect
wages and is charged to the overhead account .
Accounting entry :

a) for total wages :

wages control a/c DR
to cost ledger control a/c

b) for wages directly chargeable to a various job :
work in progress a/c DR
to wages control account
c) for indirect wages :
factory overhead a/c DR
administrative...