Kano Textiles Limited pays its workers a basic wage of ₦800 per hour for a standard 40-hour week. Overtime is paid at time-and-a-half. In a particular week, a direct worker worked 48 hours, of which 6 overtime hours were specifically requested by a customer for a rush order. Under marginal costing principles, how much of the total gross pay for that week should be treated as direct labour cost?

Total gross pay: 40 hrs × ₦800 = ₦32,000 basic; 8 overtime hrs × ₦1,200 = ₦9,600; total = ₦41,600. Where overtime is at customer request, the full overtime rate (including premium) is charged as direct cost. The 6 customer-requested overtime hours cost 6 × ₦1,200 = ₦7,200 (direct). The remaining 2 general overtime hours: basic portion 2 × ₦800 = ₦1,600 (direct); premium 2 × ₦400 = ₦800 (overhead). Direct labour = ₦32,000 + ₦7,200 + ₦1,600 = ₦40,800. Therefore the correct answer is ₦40,800.