Accountancy, asked by mannadeep17, 6 days ago

An operator engaged in operations of certain machine receives an ordinary day wages of 160 per day of 8 hours. The standard output for the operation has been fixed at 80 units per hour (time as fixed for premium bonus). On a certain day, the output of the worker on this machine is 800 units. Find the Labour Cost per 100 units and the Wages that should have been actually earned by the operator if Halsey Premium System is being adopted.​

Answers

Answered by DevendraLal
1

Labour Cost per 100 units is 22.50

GIVEN: Wage of an operator for a day= 160, Total hour worked by a operator = 8, Standard output = 80 units per hour

TO FIND: Labor cost per 100 units

SOLUTION:

Standard output per hour = 80 pieces

Standard output per day or for 8 hours  = 80 x 8  = 640 pieces

Actual production in a day or eight hours is 800 pieces.

160 pieces are added to the output (800 - 640).

Bonus

For 100 extra outputs, the bonus is  = $19.00

The bonus is 19.100 for each additional output.

For 160 extra outputs, bonus is  = (19 / 100) x 160  = 30.40

Regular wages for 8 hours  = 160.00

+ Bonus = 30.40

Total wages  = 190.40

Per 100 Piece Wages

For 800 pieces wages  = 190.40

For 1-piece wages  = 190.40/800

For 100 pieces wages  = (190.40 / 800) x 100 = 23.80

2. Straight Piece of Rate

Per piece wages  = 160 / 640 = 0.25

For 800 pieces wages  = 800 x 0.25  = 200

Per 100 pieces wages  = (200 / 800) x 100 = 25

3. Halsey Premium Bonus System

8 hours is the standard time for 640 pieces.

For one piece, the standard time is 8/640 hours.

The standard time for 800 pieces is 10 hours (8 x 800).

Time required: 8 hours.

10 - 8 = 2 hours saved or additional time.

The formula for Halsey Premium Scheme

Time saved at 50% = 2 x (50 / 100) = 1 hour.

Normal pay is 160.00.

Bonus: (20) (1 x 160) / 8

Earnings total = 160 + 20 = 180.

Earnings per 100 pieces: (180 / 800) x 100 = 22.50.

Labour Cost per 100 units is 22.50.

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