problem 16 A Rucker plan used a two-year base period three years ago to compute the base ratio. During that period, total sales amounted to $152 million total employee payroll costs were $55 million, and other production costs were $67 million. The plan has the following fea- tures: it pays quarterly; there is a reserve pool of 25% to offset negative gains; sharing is 50% to workers and 50% to firm. Under this plan, determine the amount of the bonus and how it was shared during the last two quarters of last year: (a) third quarter during which sales were $25 million, payroll costs were $8.8 million, and other production costs were $10.7 million; (b) fourth quarter during which sales were $32 million, payroll costs were $11.2 million, and other production costs were $14.1 million. antation of an Improshare system, a total of 118,000