The time taken for a particular operation for Operator X in the process division of a manufacturing

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The time taken for a particular operation for Operator X in the process division of a manufacturing concern on three different counts was 24,22 and 27 minutes while that of Operator Y was 20, 23 and 26 minutes. It has been ascertained that the rating of X is 70/60 and that of Y is 55/60. Allowances for fatigue, and personal needs are assumed at 15%. Calculate, using the above information as a base for that particular operation,
(i) The standard time
(ii) The time allowed under an incentive allowance of 30% of standard time.

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Cost Accounting

ISBN: 9780070221628

4th Edition

Authors: Jawahar Lal, Seema Srivastava

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