Question 1

A. Company Background
Young businessman Mohamad Haziq Mazlan launched the Artistic Avenue Co. in 2020. His
background includes a bachelor's degree in heritage art from the University of Malaysia Kelantan
Bachok Campus. He continued to begin his career by taking on minor orders for house
decorating right after graduating. When he was able to turn a tiny profit, he expanded the
company and changed its name to Artistic Avenue Co. Friends from his university days make up
the majority of his staff. Currently, Artistic Avenue Co. not only performs home decoration work
but also offers garden decorating services and soon plans to offer pelamin decorating services or
wedding ceremonies.

Name of The Artistic Avenue Co.

Company
Address No 7 & 8, Jalan Petaling 5/6, Taman Rashidah Utama,
Bandar Puncak Alam Jaya,
Kuala Selangor, Selangor
Owner Mohamad Haziq Mazlan
Date of establishment 18 January 2020
Type of business Art and Craft Business

Employee’s Profile
Today’s Date: Payroll Week Ending:
28 February 2023 Artistic Avenue Co. 25 February 2023
Payroll Report
No Employee Department Hourly Regular Overtim Regular Overtime Commision Piecewor Gross
. Name Name Rate Hours e Hours Pay Pay (RM) k earning Pay
(RM) (RM) (RM) (RM) (RM)
1. Mohamad General 40.00 46 - 1840.00 - - - 1840.00
Izwan Bin Manager
Rozi
2. Muhammad Financial 38.00 46 - 1748.00 - - - 1748.00
Izzat Bin Manager
Ahmad
3. Nitya Shree Operation 38.00 46 4 1748.00 228.00 - 350.00 2326.00
 A/P Management
Vallyappan
4. Nur Marketing 34.00 48 3 1632.00 153.00 350.00 - 2135.00
Maisarah Management
binti
Mansor
5. Aupin bin Marketing 34.00 48 3 1632.00 153.00 - - 1785.00
Aripin Management
6. Phoon Go Marketing 34.00 48 2 1632.00 102.00 300.00 - 2034.00
Yu Management
7. Jarjit Sing Marketing 34.00 46 - 1564.00 - - - 1564.00
A/L Kumar Management
8. Nurul Ain Sales 38.00 46 3 1748.00 171.00 - - 1919.00
Binti Sobri Management
9. Muhd Production 34.00 48 - 1632.00 - 400.00 - 2032.00
Jamal bin Manager
Abdullah
10. Siti Aisyah Art and 34.00 48 6 1632.00 306.00 - 400.00 1938.00
binti Research
Hashim
Total (RM) 19 321.00

RATES
Overtime Rate: 1.5

B. Calculation
1. Regular Pay: Hourly Rate X Regular Hours
a) Mohamad Izwan Bin Rozi
hourly rate = RM40
regular hours = 46 hours
regular pay for Izwan= RM40 x 46 hours
= RM 1840.00
b) Muhammad Izzat Bin Ahmad
hourly rate = RM38
regular hours = 46 hours
regular pay for Izzat= RM38 x 46 hours
= RM 1748.00
c) Nitya Shree A/P Vallyappan
hourly rate = RM38
regular hours = 46 hours
regular pay for Shree= RM38 x 46 hours
= RM 1748.00
d) Nur Maisarah binti Mansor
hourly rate = RM34
regular hours = 48 hours
regular pay for Maisarah= RM34 x 48 hours
= RM 1632.00
e) Aupin bin Aripin
hourly rate = RM34
regular hours = 48 hours
regular pay for Aupin= RM34 x 48 hours
= RM 1632.00

f) Phoon Go Yu
hourly rate = RM34
regular hours = 48 hours
regular pay for Phoon= RM34 x 48 hours
= RM 1632.00
g) Jarjit Sing A/L Kumar
hourly rate = RM34
regular hours = 46 hours
regular pay for Jarjit= RM34 x 46 hours
= RM 1564.00
h) Nurul Ain Binti Sobri
hourly rate = RM38
regular hours = 46 hours
regular pay for Ain= RM38 x 48 hours
= RM 1748.00

i) Muhd Jamal bin Abdullah

hourly rate = RM34
regular hours = 48 hours
regular pay for Jamal= RM34 x 48 hours
= RM 1632.00
j) Siti Aisyah binti Hashim
hourly rate = RM34
regular hours = 48 hours
regular pay for Aisyah= RM34 x 48 hours
= RM 1632.00
2. Overtime Pay = Overtime Rate X Hourly Rate X Overtime Hours
a) Mohamad Izwan Bin Rozi -
b) Muhammad Izzat Bin Ahmad -
c) Nitya Shree A/P Vallyappan
overtime rate = 1.5
hourly rate = RM38
overtime hours = 4 hours
overtime pay = 1.5 x RM 38 x 4 hours
= RM 228.00
d) Nur Maisarah binti Mansor
 overtime rate = 1.5
hourly rate = RM34
overtime hours = 3 hours
overtime pay = 1.5 x RM 34 x 3 hours
= RM 153.00
e) Aupin bin Aripin
overtime rate = 1.5
hourly rate = RM34
overtime hours = 3 hours
overtime pay = 1.5 x RM 34 x 3 hours
= RM 153.00

f) Phoon Go Yu
overtime rate = 1.5
hourly rate = RM34
overtime hours = 2 hours
overtime pay = 1.5 x RM 34 x 2 hours
= RM 102.00
g) Jarjit Sing A/L Kumar -
h) Nurul Ain Binti Sobri
overtime rate = 1.5
hourly rate = RM34
overtime hours = 3 hours
overtime pay = 1.5 x RM 34 x 3 hours
= RM 153.00
i) Muhd Jamal bin Abdullah -
j) Nurul Ain Binti Sobri
overtime rate = 1.5
 hourly rate = RM34
overtime hours = 6 hours
overtime pay = 1.5 x RM 34 x 6 hours
= RM 306.00
3.0 Commission = Total Sales X Rate of Commission
a) Mohamad Izwan Bin Rozi -
b) Muhammad Izzat Bin Ahmad -
c) Nitya Shree A/P Vallyappan -
d)Nur Maisarah binti Mansor
totalsales = RM 3500
rate of commission = 10%
commission = RM 350
e) Aupin bin Aripin -
f) Phoon Go Yu
totalsales = RM 3000
rate of commission = 10%
commission = RM 300
g) Jarjit Sing A/L Kumar -
h) Nurul Ain Binti Sobri -
i) Muhd Jamal bin Abdullah -
totalsales = RM 4000
of commission = 10%
commission = RM 400
j) Siti Aisyah binti Hashim -
4. Piece Work Earning = Number of Units Produced X Rate Per Unit
a) Mohamad Izwan Bin Rozi -
b) Muhammad Izzat Bin Ahmad -
c) Nitya Shree A/P Vallyappan
 Number of units produced = 350 unit
Rate per unit = RM 1.00 per unit
Piecework = RM 350.00
d) Nur Maisarah binti Mansor -
e) Aupin bin Aripin -
f) Phoon Go Yu -
g) Jarjit Sing A/L Kumar -
h) Nurul Ain Binti Sobri -
i) Muhd Jamal bin Abdullah -
j) Siti Aisyah binti Hashim
Number of units produced = 400 unit
Rate per unit = RM 1.00 per unit
Piecework = RM 400.00
5. Gross Pay = Regular Pay + (Overtime Pay, Commission, Piecework Earning)
a) Mohamad Izwan Bin Rozi
regular pay = RM 1840.00
overtime pay = -
commission = -
piecework = -
gross pay = RM 1840.00
b) Muhammad Izzat Bin Ahmad
regular pay = RM 1748.00
overtime pay = -
commission = -
piecework = -
gross pay = RM 1748.00
c) Nitya Shree A/P Vallyappan
regular pay = RM 1748.00
 overtime pay =RM 228.00
commission = -
piecework = RM 350.00
gross pay = RM 1748.00+RM 228.00+RM 350.00= RM 2326.00
d) Nur Maisarah binti Mansor
regular pay = RM 1632.00
overtime pay =RM 153.00
commission = RM 350.00
piecework = -
gross pay = RM 1632.00+RM 153.00+RM 350.00= RM 2135.00
e) Aupin bin Aripin
regular pay = RM 1632.00
overtime pay =RM 153.00
commission = -
piecework = -
gross pay = RM 1632.00+RM 153.00= RM 1785.00
f) Phoon Go Yu
regular pay = RM 1632.00
overtime pay =RM 102.00
commission = RM 300.00
piecework = -
gross pay = RM 1632.00+RM 102.00+RM 300.00= RM 2034.00
g) Jarjit Sing A/L Kumar
regular pay = RM 1564.00
overtime pay = -
commission = -
piecework = -
gross pay = RM 1564.00
h)Nurul Ain Binti Sobri
regular pay = RM 1748.00
overtime pay = RM 171.00
commission = -
piecework = -
gross pay = RM 1748.00+RM 171.00=RM 1919.00
i)Muhd Jamal bin Abdullah
regular pay = RM 1632.00
overtime pay = -
commission = RM 400.00
piecework = -
gross pay = RM 1632.00+RM 400.00=RM 2032.00
j) Siti Aisyah binti Hashim
regular pay = RM 1632.00
overtime pay = RM 306.00
commission = -
piecework = RM 400.00
gross pay = RM 1632.00+RM 306.00+RM 400.00= RM 1938.00