Question: An incentive plan employing a kicker is in use. Below standard performance the worker is guaranteed a rate of $6 per hour and above standard

An incentive plan employing a kicker is in use. Below standard performance the worker is guaranteed a rate of $6 per hour and above standard performance the worker is paid $9.20 per hour.
A job is studied and a rate of 0.036 hours per piece is set. What is the direct labor cost per piece at the following efficiencies:
a. 50 percent?
b. 80 percent?
c. 98 percent?
d. 105 percent?
e. 150 percent?

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