Swiftly Company began operations on January 2. It employs 12 individuals who work 8-hour days and are paid hourly.

a) How many hours did the employees work in January?
b) What is the total payroll expense for January if each employee is paid $15 per hour?
c) What is the average hourly rate for all employees in January?
d) If Swiftly Company offers overtime pay of 1.5 times the regular hourly rate, what is the total cost of overtime for January?