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CONFIDENTIAL, 4 ACIJAN 2018/ACC116/319
QUESTION 3
Citra Busana Sdn Bhd employs skilled and semi-skilled workers. Skilled workers are paid
based on hours worked while semi-skilled workers are paid based on differential piece rate
excluded rejected unit produced. The normal working hour is 38 hours per week.
Below are the data for the five workers of the company in the first week of December 2017:
| Hours Units Units | Rate per
Worker Type worked produced | rejected | hour (RM)
— Ream Skiled 45 hours 94 2 30
Baiyah Skilled 48 hours 6 3 25
Cheong | Semi-skiled | 42 hours 106 4 27
Rajoo | _Semi-skiled | 43 hours 130. 2 15
Ramlah Skiled 44 hours 9 | 2 | 35
Additional information:
i Only skilled workers are eligible for overtime. Overtime is paid at a premium of 50%.
ii Only semi-skilled workers are entitled for guaranteed minimum wage of RM1,200
per week,
i The company practices differential piece rate as follows
Unit T RM per unit
First 20 units 8.00
24-40 units 9.50
41 ~60 units | 10.00
61-90 units 41.00
i Above 90 units | 11.50
Required:
a. Calculate the gross wage earned for each worker for the first week of December 2017
(Show clearly your computation for basic wage, basic overtime and overtime
premium, if any)
(18 marks)
b. Identify any FOUR (4) reasons that may cause idle time.
(4 marks)
(Total: 22 marks)
(© Hak Cipta Universiti Teknologi MARA CONFIDENTIAL
