The following particulars for the first week of September 2003 relate to X and Y, two workers employed in a factory.

The normal working hours per week are fixed at 42 hours. Bonus is paid @ 2/3 of basic wage rate for gross time worked and gross output produced without deduction of rejected output. The rate of overtime for first 4 hours is paid at time plus 1/3 and next 4 hours is paid at time plus 1/2.

From the above data, calculate for each employee:

(a) Number of bonus hours earned and amount of bonus earned.
(b) Total wages earned including basic wages, overtime premium and bonus.
(c) Direct wages cost per 100 saleable units.

(a) Job completed (units) (b) Out of above, output rejected and unsaleable (c) Time allowed (d) Basic wages rate per hour (e) Hours worked X 3,600 540 12 minutes per dozen Rs. 5 45 Y 4,200 420 3 hours for 200 units Rs. 6 50