__Assignment Questions __

** **

**LABOUR COSTING**

**Question**** 1. **

Using Taylor's differential piece rate system, find the earning of A from the following

particulars:

Standard time per piece 12 minutes

Normal rate per hour (in a 8 hours day) Rs. 20

A produced 37 Units

**Question**** 2. **

Standard output in 10 hours is 240 units; actual output in 10 hours is 264 units. Wages rate is Rs. 10 per hour. Calculate the amount of bonus and total wages under Emerson Plan.

**Question 3. **

From the following particulars, calculate the earnings of workers X and Y & labour cost per unit.

Standard time allowed: 20 units per hour

Normal time rate: Rs.30 per hour

Differential to be applied:

80% of piece rate when below standard

120% of piece rate at or above standard

In a particular day of 8 hours, X produces 140 units while Y produces 165 units

**Question**** 4.**

Time allowed for a job is 48 hours; a worker takes 40 hours to complete the job. Time rate per hour is Rs.15. Compute the total earnings of the worker under Halsey system.

**Question**** 5.**

A worker takes 6 hours to complete a job under a scheme of payment by results. The standard time allowed for the job is 9 hours. His wage rate is Rs.15 per hour. Material cost of the job is Rs.120 and the overheads are recovered at 15% of the total direct wages. Calculate the factory cost of job under

A] Rowan and B] Halsey system of incentive system.

**Question**** 6.**

Calculate the earnings of workers A, B and C under the Straight Piece Rate System and Merrick's

Differential Piece Rate System from the following particulars.

Normal rate per hour: Rs.5.40

Standard time per unit: 1 minute

Output per day is as follows.

Worker A – 390 units

Worker B – 450 units

Worker C – 600 units.

Working hours per day are 8

**Question**** 7.**

In a factory the standard time allowed for completing a given task (50 units), is 8 hours. The guaranteed time wages are Rs. 20 per hour. If a task is completed in less than the standard time, the high rate of Rs. 4 per unit is payable. Calculate the wages of a worker, under the Gantt system, if he completes the task in

(i) 10 hours; (ii) 8 hours, and (iii) in 6 hours. Also ascertain the comparative rate of earnings per hour under the three situations.

*ANSWER HINTS*

*Rs. 122.84*-
*Rs. 130.* *X= Rs.168, Rs.1.20 per unit & Y= Rs.297, Rs.1.80 per unit.**Rs.660**a. Rs.258 & b.Rs.249.30*- Straight Piece Rate: A= Rs.35.10, B=Rs.40.50, C=Rs.54.00;

* Merrick's Differential Piece Rate System: A= Rs.35.10, B= Rs.44.50, C= Rs.64.80*

*i. Rs. 200., Rs. 20 per hour; ii. Rs. 192, Rs. 24 per hour; iii. Rs. 200, Rs. 33.33 per hour.*

* *

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