1. The following labor data for the past week were prepared for ZCC, an employee of WXY Corp.:
Day nn Units Produced Hours Worked
Monday............................................................................. 110 8
Tuesday............................................................................. 125 8
Wednesday........................................................................ 120 8
Thursday............................................................................ 135 8
Friday................................................................................ 130 8
ZCC's wage rate is 60 per hour, and the standard production rate is 15 units per hour
Assuming that the company is on a straight piecework incentive wage plan , how much is the total earnings of ZCC in this week?

2. FTC manufacturers jacks and other lifting equipment. One order from Z KM COMPANY for 600 jacks showed the following costs per unit: materials, P40.00; labor, P17.50; factory overhead applied at 160% of direct labor cost (150% in cases in which any defective unit costs are to be charged to a specific order.)
Final inspection revealed that 20% of good units units were improperly riveted. Correction of each defective unit requires P2.00 for materials , P3.00 for labor, and factory overhead at the appropriate rate.
A. Assuming the defect are due to exacting specification of customer, How much is the total cost of good units ?

B. Assume the rework were charged to factory overhead, how much is the total cost of finished units?

3. YWD Company had a production run of800 pairs of slacks during the last week of June, at the following costs per pair:
Materials P50.00
Labor 40.00
Factory overhead (includes P7.00 allowance for spoiled work) 30.00
Final inspection reaveled 60 pairs not meeting quality standards, salable as seconds at P40.00 per pair.
How much is the billing price of the remaining good unit if goods are billed at 50%above cost

Assuming the spoilage is attributable to specific Job what will be the billing price?