1) From the following data given by the Personnel Department, calculate the

labour turnover rate by applying: a) Separation Method b) Replacement

method c) Flux Method
No. of workers on the payroll:
At the beginning of the month 900
At the end of the month 1100
During the month, 10 workers left and 40 persons were discharged and 150
workers were recruited. Of these, 25 workers are recruited in the vacancies of those
leaving, while the rest were engaged for an expansion scheme.

2) Calculate total earnings and effective wage rate per hour under Halsey plan:
Time allowed 48 hours
Time taken 40 hours
Rate per hour Rs.10

3) Standard time allowed for a job is 20 hours at the rate of Rs.2 plus D.A. at 60
paise per hour worked. Actual time taken by a worker is 15 hours. Calculate his
earnings under Halsey plan.

4) A workman’s wages for a guaranteed 44 hour week is Rs.0.75 per hour. The
estimated time to produce one article is 30 minutes and under an incentive plan, the
time allowed is increased by 20%. During a week, a worker produced 100 articles.
Calculate the wages under each of the following methods: a) Time Rate b) Rowan
System and c) Halsey plan.

5) Using a Taylor’s plan, calculate the earnings of workers from the following
information.
Normal rate per hour = Rs.12
Standard time per piece = 20 minutes
In a 9-hour day, A produces 26 units and B produces 30 units.

6) Standard time fixed for a job in a manufacturing concern is 40 hours. Time rate
is 60 paise per hour. The actual time taken by the workers A, B and C is 20 hours, 15
hours and 30 hours respectively.
Calculate total remuneration of A, B and C on the basis of (i) Halsey plan & (ii)
Rowan plan.

7) A worker takes 9 hours to complete a job on daily wages and 6 hours on a

scheme of payment by results. His day rate is 75 paise an hour, the material cost of the
product is Rs.4 and the overheads are recorded at 150% of the total direct wages.
Calculate the factory cost of the product under: a) Rowan plan and b)Halsey plan.
 8) A worker produced 200 units in a week’s time. The guaranteed weekly wage
payment for 45 hours is Rs.81. The expected time to produce one unit is 15
minutes which is raised further by 20% under the incentive scheme. What will
be earnings per hour of that worker under Halsey (50% sharing) and Rowan
bonus schemes?

9) From the data given below, calculate the comparative works cost for a job in
factory A and factory B:
Factory A Factory B

Method of payment of wages Halsey plan Rowan plan

Standard time for the job 250 hours 240 hours

Actual time taken by a worker to complete the 200 hours 210 hours
job

Hourly rate of wages Rs.2.50 Rs. 3.00

Material cost for the job Rs.1000 Rs.900

Factory overhead 150% of 133 1/3% of

wages wages

10) On the basis of following information, calculate the earnings of worker X and
Y on:
(i) Straight piece basis and
(ii) Taylor’s Differential piece rate system
Standard Production – 8 units per hour
Normal time rate - Rs.4 per hour
Differentials to be applied:
(a) 80% of piece rate below standard
(b) 120% of piece rate at or above standard
In a 9 hour day, X produced 54 units and Y produced 7 units