The Webb Company's union steward complained to the Payroll Department that several union members' wages had been miscalculated in the previous week. The following schedule indicates the incentive wage plan, hours worked, and gross wages calculated for each worker involved.

The minimum wage for a worker is the base rate, which is also paid for any downtime when the worker's machine is under repair or there is no work. Workers are paid 150% of base rates for hours worked beyond the standard work week of 40 hours. The company's union contract contains the following description of each incentive wage plan:
(a) Straight piecework. The worker is paid at the rate of $.66 per piece produced.
(b) Percentage bonus plan. Standard quantities of production per hour are established by the Engineering Department. The worker's production is divided by the standard quantity of production to determine an efficiency ratio. The efficiency ratio is then applied to the base rate to determine the worker's hourly earnings for the period.
(c) Emerson efficiency system. A minimum wage is paid for total hours worked. A bonus is paid when the worker's production exceeds 66 2/3% of the standard output or efficiency. The bonus rate is applied only to wages earned during productive hours and is calculated from the following table of rates:

Required:
Calculate the correct gross wages of each worker in question. Present results in a schedule comparing each individual's gross wages per books with the correct gross wages calculated.

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Gross Wages Total Downtime Units Hours Hours Produced Units Standarod Base per Worker Dodd Hare Lowe Ober Rupp Suggs Ward Incentive Wage Plan Straight piecework Straight piecework Straight piecework Percentage bonus plan Percentage bonus plan Emerson efficiency system Emerson efficiency system Rate Books $6.00 $284.00 277.20 302.20 280.00 171.00 233.20 280,00 46 455 420 250 180 240 590 6.00 6.00 6.00 5.00 200 200 300 40 40 5.60 'Includes 45 pieces produced during the 6 overtime hours. Includes 50 pieces produced during the 4 overtime hours. The overtime, brought about by the downtime, was necessary to meet a production deadline Standard units for 40 hours production. Efficiency Bonus Up to 66%% 66%-79% 80-99% 100-125% 10% 20% 45%