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Assignment

Presented to Sir Shiekh Raheem

By: Ishfaque Ali Shah (2183222)


Pay Roll OF ABC Company Direct Labo

($) Productive Time


Basic Pay of all 40 worker 24320 So
Basic Pay for Over Time 1792 Direct Labour Cost
Over Time Premium 627.2
Gross Wages 26739.20
Indirect Lab
Deduction( 30% Gross wages) 8021.76
Indirect Labour Cost
Net Wages 18717.44

Note. Calculations based on given data as detailed as under

Given Data

Total Employee = 40 Nos


Period = 4 weeks
Basic Pay Rate = 4 $ per 38 hrs per week
Hours for all 40
worker for 4
weeks = 6080 hrs
done Hours for
all 40 worker for
4 weeks = 6528 hrs
Iddle Time = 188 hrs
Over Time 448 hrs
Over time premium Rate per 1.4
Hour $ per Over time hours
Iddle Cost 752 $
Direct Labour Cost

Productive Time 6340 Hrs

Direct Labour Cost $ 25360

Indirect Labour Cost

Indirect Labour Cost $ 1379.20 *

* Indirect Labour Cost = Premium Cost for Over time + Iddle Cost
time + Iddle Cost

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