“Toled Mo Month, Gompnercdlion' aowpleLe compensalion pechage com emplyyce ae Ra moth fore Halve worete, Apkfal 1 "\ wherze a worekers — 078 Piees-rete' paynedk ncbed wherce 019-288 — as Labour Control A AC From the following data clelate total monthly remuneration of three workers A, Band C: (Standard production per month Is 1,000 units {ll) ‘Actual production during the month: A-800 units, B- 700 units, and C- 900 units. (lll) Piece work rate $3.50, (iv) Fringe benefit per month $500. (House rent allowance per month $500. (wi) Additional production bonus at the rate $10 for each percentage of actual production exceeding 75 percent actual production over standard. <2AThe standard production in Hypothetical Limited 20 units per hour. For the frst week of Apri, the record ofa worker (working 8 hours per day) I as follows: Monday-140 units, Tuesday-160 units, Wednesday-175 units, Thursday-180 units Friday-200 unis. ‘Compute the worker’ dally earnings and effective hourly rate of wages under a differential iece rate system. The piece rates afe specified below: $2 per unit below standard, $2.40 at standard and up to 20 per cent above standard, and $3 per unit when daily output exceeds 20 percent above standard AC Assuming the following facts, calculate the earnings of workers under Taylors differential piece rate system: me Standard time per piece 20 minutes. Normal ate per Koi $9. Ina 9-hour day, A produces 25 units and B produces 30 units. = 80 percent of piece rate to be applied for below standard _ ‘and 120 per cent of piece rate for above standard. Normal hourly rate $10. Time allowed fr ajob 10 hours. Time taken 8 hours. Caleulate the earnings ofthe worker under: (0) Halsey scheme, 92 (b) Halsey-weir scheme. 86 (6) Rowanscheme. pfs <0 Standard time allowed fora job s 40 hours, The hourly rate of wages $4. Because of savings : time, a worker ‘8 gets an hourly wage of $4.60 under Rowan scheme. For the same savings of sine death hacae cag fre Wart ston thle, > Me Hourly oY. 5 Se osae un dae mo IEE, Days Saturday Sunday Monday Tuesday Wednesday Thursday Hours woited 9 wR 3 fe nt Normal working hours per days 8 hodrs, Normal rate per hours $10. Overtime rate up to hhaursa day at single rate and over 9 hours in 2 day at double rate or up to 48 hours ina week at “single rate and over 48 hours in a week at double rate whichever Is beneficial to a worker, Norcal rocke, BUC ge fe wake.Rees Rate! taymuk webled wlure.a worckerr 14 compendeled bones On the no. of unite thy Tee daca ore ingted oP Hee time tyr apind Verily. _Etfedtive. jhudly Nake_of wenee. Achal eetnie per houre work, A worker, ieee cl form oF compewntion curd Lenetit, auch a! bony overctime.FHRME Tot| income /Teta) howzs mer Tarcoa lrcemivm Bonus Plans > A) Halteye achome.! Bony! SOx of He tine, aaved malfiplied be He bawe howsl, rate. Galeulation ( berg +b (yx a) Senehila: Simple to udecstond , encoureages Paoters work Dreowloock!. Pytendiol ore nacre Ficing quitly, of yoreke speed &) Halsey Weirs Selene’ Domus Zoro? tne, syed multiplied Y He bare hously woe, ° Callenletion’ fiw REE pe (iG xa) Benetita 'Lesy cjenarcouy thar Halacs, Metilein nome foeuson aX Deewback>: Lex, onreslieg +o workercs compared. 40 Haloey « @) Rowem Sehome ! Bonwy! ion! ag H Colenabiont Hw x nH ES ( Hw) cowistortperforrnanee aleve. slondord Dreawbacka! Morte. complex te rncderzend ond conbro! Senefita! EneoLabour Control-2 What will be the earnings of a worker at $0.55 per hour when he takes 140 hours to doa volume of work for which the standard time allowed is 200 hours? The plan of payment of bonus ison a siding scale as und Within the first 10% of savings in standard time, bonus is - mot tineseed. syreyee| = FF non 50% f time saved. ° cao Bows a Jb! .. 50% of time saved. § =A Within the second 10% of savings in standard time, bonus is. Within the third 40% savings in standard time, bonus is. Within the fourth 10% 10% savings in standard time, bonus is. 70% of time saved. For the rest .. 75% of time saved. ‘Martin employed by the Beach City Canning Company, submitted the following labour data for the first week of June: Units Hours worked 270 8 210 8 WednesdaVcrrnrernnn 3000 ~8 sa Thursday. 240 8 Friday 260 8 Required: Prepare a schedule showing Martin's weekly earnings, the effective hourly rate, and the labour cost per u 2 100 percent bonus plan with a base wage of $9 per hour and a standard production rate of 30 units per hour. (Round off the bonus percentage to two decimal places) hite Plains, Inc. produces printed circuits for the electronic industry. The firm has recently initiated a ‘100 percent group bonus plan with standard production set at 50 units per hour. ‘The company employs 10 workers on a 8-hour shift at $8 per hour. Depreciation on plant equipment is $9 per hour, and other overhead is applied at $7 per hour. Production for the first week under 100 percent group bonus plan was: Monday fs 3,800 units, Tuesday4.. 4,500 units, Wednesday. 4,600 units, Thursday. 4,500 units, 400 units. Friday. Management is interested in appraising the results of the new incentive wage plan.Required: Prepare a schedule showing employee earnings, unit labour cost, unit overhead cost, and cogfersion cost per unt. (Round off unit costs to three decimal places) ‘Standard production for an employee in the Assembly Department is 20 units in a 8-hour day. The ‘hourly wage rate is $7.50. Pert kourc. Required: Compute the employee's earnings under each of the following conditions (carrying all ‘computations to three decimal places}: (4) tfan incentive plan is used, with the worker receiving 80% of the time saved each day, and record indicate: Unit Hours a Mondayarcsissnine 160 8 Tuesday... ee 170, 8 WednesdaYnrmnnm 5 8 (2) 1f 100 percent bonus plan is used, and 840 units are produced in a &-hour week. {3) Ifan incentive plan is used, providing an hourly rate increase of 5% forall hours worked each day that quota production is achieved, and record indicate: Units Hours Monday. 160 8 Tuesday... meen Ba 8 Wednesdayonnnnn.n 175 8pe Sut | Labor Godel REED “S10 4 Ae From He iowa dade coleidete total mont M ramaner cation, Annem Goluon , Feria pers unit /Piece. work rete = $ SEC Prod™ fon each workert.! A= 200 wils ) Be Foo unity C= O00 anit! Pee Corenions Rie. ails ky .werrkeonPe : A= 300 x s.50 = f2g0c/ B =|7ook &.50= $2450 © = 900X S50 =f s150 Now, we calgulate. Zo beleal, prod eeceadin. FOL: Standard tgs = looounitn F5Y oP Studored preod® :J000 x For = FEO Unite Prrod * erecedig- IS). oP each worskerc4 } i: 00 — #50 = 50 uni B10 - FEO =S _ 50 (No Boru) eC. ae — 750 lt nica Weekore ft Wego Depraciote : ; $sgo0 ie 4 = 2, Freiege bene tit Ere pees Z. Howe Ped bo ae \so 4 trod Bowhs pies a7 Sizee Tetal Mow, Remuanorectionieee hare will Wert Bele doy =f. 00-8 lOoy.,—| [207% = $2-40 abeve|go% shove = f 00 Smid | Peodublior pie diy = (20x) S160 waity Daily or Ge and EPredlive hie rate of wae Shas oe Daily ba, [ hl SLPS Goes Moxdaya | 160 46 fee a Blnes ; a ea j Freaky I60 60 wor begor | seq | 4g 160 5 367.41. 240 ; y20 eo Ee eo bat at 240, | 452 a4 Feiday | 160 200 | 25y, SEEEE oof TS a : sarmieg zz Kdt-al Prod > Redte. pers hottte, 4 EeRdve, hexely itis poily eoceneys a wockey ho ureaa s =z Stonclorsd time per piece = 20 mines Nog mol preoduchion pee hours > _2° 60 = F unity Nocemad nee. pot beur = 9 lee pieca mote = 7 bs = oe Norehake. fers below prandocd = exe 224 poke. fore above seudatd = exe a Be Stancbeed seo dUalen. 5a dey a 2X B= BF unit Eat of ne worn kere 2 nee Producoa X Pew: place. rocke | k= 25% 2.4 = $50 = b= sox 6 = fice Aye | |. Givens Hout Worker /Tinds Taken == & houires Recte pert hours =: flo Hue alowed = 10 howen 4) Holney, acheme, = HWXAH + 4 (TSX BH) HW 9) RH = glo) Tw= lo ° Te AS FHW LE loo ga 2 heures —, Hedied Boronia = ioxlo+ > (2x10) = $90“Gin = Hw RHE BH wy b) Valeey = = \ pio , Se ets oe) ZA ig @) Rowen Selame. = HW x Rip 7S : 2) Rowen be “CX BHA OE (HK RY), “TA NS 9 (Spel aka = 8Xlo 4 a (ex 10) = beedge Ze TR 0 RA FH Rete ter hours undors Rowan Seloivi = £4.60 Te Sewed = Xs S Rowan Sehome, ==, HWOX AH -b, = (HY x.RH) D460 = AXY + Swix) Bn =p 89 =e HW / Time Taken =. Tone allowed -~ => x aa G2 tie aerti Halaeye Scheme = HW? dexBH oe ar (re xetl) meet = & (19-6) X4.00 +> (6 x4-00} Zef esr reat of ve undore ey achome. 1g . sy SS 4- SE _ 6. Norewoll vers howe lok dey = hour — mate Norswak beaia: pee hows a $lo Overctine. recke. apts Jhowce — 10 - Overhime. rake overs J hours ce. $20 « “Total houren worked im aweek = 2:94 lo4 12+ 8tIkS+Y HSS Double rate will Leallowed, dime fog weekly ercate oPoverstime Becowe in BY: allowed wore kel ae (845-48) SoS eine aera ‘¢ Wy. rooke oP overctine Double reote will be allowed vag di Sundog 31° = (244405.5) = 69.5 7 gs theag here. Bay aeVy See oe a vorck oc i | Pouca Siv -— Age- S10 Doe Shoat 7 Laleors Corea} 2 Cost Keco A ci Whek will be Whe. exsningn of workers af $0-55 perc hours whan be takes IYO hours $0 do a volume oP worck for which the. jredegd tine allowed. is 900 hougo.? The plan of taymeck of bong iA on & at” acale av | undue + Within the Brest loy. Prog Witte redond lor of ty 3 2 \ | Wit the peers ov, of ep Wm ptedared time bots i... Boy. of tme roved. th plndecrd Hing, Lona is .. -. Yoyo Hme saved. Within the Hered 40% aavigs i Abdidared Hike bom WO | cz Sox OP dime: Aoved: o tendered # bo: se | warts Routh lov sess Mt ne bone OY. Of time. saved: | en FB of Lue caved, | Salidion : | Stoudarcd time allowed = 200 hows fekwal tine “eken = [Yo hours Howely reake =$0-35 perg hour be Tre Seved We brow, Total eae with Bonus = tek 10 Per (Acteal TH on X Hourly Rate) + (Tima Soved X Bonn ie ir Rel) xXHowsly Rate ) Given,¥ a ine, Swew = (Greed Bae se ae =(200 - Mo) howe = 60 housr Sliding 2: houn Percenchae Bored on Seeley scale 8 Within. fires lox Saviegs Mou x10 a, Within the second 10h nosey 507%X|op = 5% Within Hothied YOxgaviegs 7 50% XUO7 = 2°7- Within the uct lox. aoviey? FOX XOX. = Fh For He rest 3 754 X 30% = Is 2 “Total Bonws foraodgye = Up Su 2Oe4 Fb S hash 3. Tote EarelaoA wih Bonus Z& (Hox 0,65) + (60x SIX 0.85) = $93.50 fmt :Savingn m- Stonrdarsd Time | Fiaat lov of 6 rower | S') Second lOy.o 6 hours (&xse loo Hired 40x of 24 hourel | 25°) uctnclower 6 howe, eS) Fore the reat on 1g house 1 (ue) Tefal t TT pt Norzwa | vee » WO Xo5) Beas (S51 Xo. 3) Total arcnings zs * 6OX\oy as % 60 KW HO/. = 24 we 60- rered+6)= 13 BSF 2B BI Be 8 MEH onpsed by th beac As. obire’y Soldion } Wak wit be the sense of aworekore Tee, Taken (TT) = 140) Tine: Allowed (TA) = 2ochouey + Te. Loved (16) = (200-I40) = Gonsuen Bows ZeYhowtn B houres [2 hows 4. 2 hour VS. 5 hour SS. hours toe $19. 30g 7 96.30822. Magtin employed b Ho Beach a oni Compan, | Gciven, Stondacd produdion rate pers hous = SO wily Hourcn Womked = (@-h ot s+ erg) = Hovours Stomdared, Preeduélion, 4B in YOkourrs = (SOX Ho) 7 == l200UN\toe, . Agtnal Preeduckion — (2704 Diy Rey Bio: * 260) = 1290 iti | 1280 Xo 2 los. a : EPPicioney, ZL \200 . wee Hy ede =(4ox: 9X lo, £671) = =Ee i Aa = tee Vow rote = od atl $9. $926 pers hour, esses oat pire wat sey PIT Tagew | ous|. Wuite Plomo, Jne. preeduars prointeda citctuitn Ba dhe | Given, 100% Gersouy Bony Branded Prroduation pert hours == SOuuithn Gersoup hows wersked =. (lox8) = ..80 hon) | Standawed Peedttion = (58x £0) — ooo unit wan pers hours ee $2 Overs heads Depreciation =$9.00 perc hour Others overhead = $ 77-00 perg hour Total ovetheod = 16-00 pore howz Peepertieg, employer corms, Sebedule, » farctienlorcs Monday os [Tei by We dues dy Tewcodoy Feiday FomLred Woodstown Yooo | Yooo | Yooo | Yooo Yooo rates! Preoduotion EfPicionsy tu /1) xle0% Sgo0 | Ysoo} 4600 | 4500 4400 95% | \W2-0%) lise la.oy7. | Moy. Daily Germup Wege (OXB) [F640 | Geto | Aeyo | $o4o $640 — Fbretea Oy [geo lao [$780 [Fro [Brn i Petar ort ero ol6e fo.ig [ol | ot pots ML Pur v2¢ | t29 [ize | ize l2g m wie 0.033 |o.093| A028 | 0.028 0.029 + Spey [oem [eae “Aff Phere = ee ae ” Aus d= Overtlees. (bore cao porconit= Peragaes Ree Gaerntorsl Spratt ees Ty\> He Given, Stidered Production = (2Out¥ Bhourc) . = IkO enity 20 wait perc sour. Comrcetin) Eb Howes worked = Clowes oe a 2 FSO 60 [4.5 [64-5 ‘ Adtuah Poo dich D0 unin Stoudarcd hours fore Acton free duction Domus (Mee, Peak elle rete.) x 20, i i) 4O hours a Saal ke (corarrei ion) Stamdore d Feo ection = = (10x20) = foo unite Ackook fre duction == 940 unit Suey eas Xl0oy == losy, Formas =(yo X 7.50) X los. = $FCS, 6b. = ————— ai New wage reate pore hows == AE B+ (75x51) [eb yrhrsy) = 42.075 Tete! FBcenivgs ax (24 x 7.875) : = $137 “1: Lobors 2 Refers to the bunce effort ond skills employed. in the, proodecction of epeds otrd/org acreviegs. Vpically , the hones. worshed og Hees 98 goidawe wed 4o quail. laleors costs, Is, : 2: Labor tergnovers 3 mePers to the no, no. Fon moka emplevees who Veaves 0 Company ore sesh ion, ae saad to rsepleced swith aver perriod “ Mensurcnand: oP: \abort, -tarenovers egret we a perciod Average. vo. Be tg tee noune_porzisd G_sephconaik westted q No, of wortkeres wepheed i a portion norege No. of workers im Hae period ~°O X leo& @ Flue. Mebod : Ne. of Miclines Ne. oF inverted Average. Nb. of Workerg duccit the_pertiod Sigh Pieanee, oHabowdovovers and howil apply 3 Ae dadicador Of oxpeimedional healt + reflect Provewnenk of employees eR and out of cn oe 2+ Gort anylications ! Hig labore turmrovet coe result in. signi Piet — dirceck: end inlirseck comb Brcar ona | B Seplevee sation ation Psdvorsaeti dS bea labore Abegrovere, eps in onessi employee, pakistackton ond ogee Tevel. £m Lakors -bersuovers apply % mend) hen weno urceneek of — bborg = -tercnovers, “Mare arse. fercee, wedhods fo mem Seperation wodbed, 2. Rephesmunt mecthed, and. en =a, Flr, method, ,