Professional Documents
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Labour Cost
Labour Cost
, ! Pr ob le©
m. where basic
l From the foUowins paniculars, calculate camlnas under dlrferenclaJ piece raceesyste
ra&c between IOOI
piece rate is 1uarantccd below standard and the workers ,e& I IO'i of buic piec
and 12 ~ efficiency and I ~ of basic pfoce rat~ above 120 . efficiency.
Standard produccion : 800 units per week or 48 houn. Buie piece ro&e : Re. (). IO per unil.
ProductJon tor the week : .4 720 units : B800 unit, : C880 unjts ; D 1,000 units.
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folJowina details calculate the tow wninp o( a worker and the effectiv
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labour wa,es where bonus is paid under (o) the Halsey (50'1) scheme
: '(),) the Rowan :
Buie raze of waacs per how
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Rs. 3·60 •
1bne lllowoclfor the Job '
16 houn •
1bne aaually taken
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A w ~ s 80 hows to do a job for which the time allowe
d Is I00 hours. His daily nr.c is
" Rs. 2•50 per hour. Calculate the works cost of the job under
the followin1 methods of paymena ol
wages:
(iJ nme rate ; (ii) Piece rate (iii) Halsey plan ; and (iv)
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Rowan plan.
Additional i,ifonnalion :
(i) Material cost Rs. 120 ;
(ii) ~ory overhead 125,., of wqes. . (C. v., 11.C.,. {S-,.) /
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A worket w ose basic rate of pay is 60 paJ~ per hour Is wortcina under a 50 : SO Halsey premium
bonus scheme. Beside&. tK c·~l dearness allowanct of Rs. 2 per day of 8 houn. C~lallate bis local
e.:uninp and the effective natc of eamln1 per hour for CllCCUllna a ~iece of work In 40 hours u
apinst S2 houn allowed. •
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prrday--~un::d ay ~• "°:;:·CalcuJate die earnings ofawoiter who produces 2,750 units
is~ . yJilfflllUID US sdJeme (40 J)Crtenl!O workr.r). The~ .Ille ee! day
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- . ,o lowing piece nee system. is foJJowed in a smaJJ
product:
(i) Basic piece rate upto 8SCI efficiency;
(ii) 110'5 of basic piece rate between 8.Sf. and JOO'I efficiency:
(iii) 120'1 of buic piece rare ~ve J efficfency. 1
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XYZ Lid. employs fts worten for a single shM of 8 boU~ and introduced an incendve scheme to
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I The cldails of pedormanc:e of (out worlcen for the month of April. 2002 is u follows :
Worker No. ofdays worud .. OMlpUI (unit.I)
A 25 820
B • JS 500
C 2S 910
D 24 780
Ca!Qdare the tocal eaminas of each of the wortm. {ICWA, llllu. Ott. 1'91-AMl "l
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to power-cut is abnormal idle time.
Prob\e 24. X~1tnttt 1 1
From the fo \~wing particu\m you arc required to work out the earnings
of a worker for I week
u~ (a} Stra1ght ~-ra te. (b) Differential piece-rate. (cJ Hal~y premiu
m bon~s sdlemc (~
s\w\ng), and (d) Rowan prcmiym bonus scheme:
1 48
Weekly working hours
\\out\y WIit tile Rs. 7•50
Norma\ \\me taken per piece 20 minutes
Nan na\~ \ l>Ct week 120 pieces
Actual ouiput for \ht week
OOterential piece-n.tc
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80'7o of piece-rate when output is below
normal and 12°'1 of piece-rate when
output is 11 or above normal.
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applying:
(a) Separation method;
(l,J Replacement method;
(c) Flux method. . .
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Number of wortcen on the payroll :
At the t,eainnlng of'the month 900
Al the end .of the month . L 1,100 •~,
l>uriq the month, IO workers left. 40 workers were discharged and 150 workcn were recruited. or
dacse, 25 workers arc recruited in the vacancies of those leaving, while the rest were engaged for an
expansion scheme. 1
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Proble~ '(A\'f),d,'w,.t
Thc(OSt~ntanl of Y Ltd. has computed labour turnover rates for the quarter ended 31st March,
2001 u 1~. 541, and 31> tCSpectively under 'flux method', •Replacement method' and 'Separation
mc:lbod'.
\f \be numbct of WQBffl replaced during that quarter is 30, find out the number of (i) wOftets
rmuiled and joined. and (ii) workers left and discharged. / CA., lnur. Ma, '91/
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