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Labour Costing-1

The document contains a series of questions related to labour costing calculations, including total monthly remuneration, wages under various plans, and earnings based on production output. It provides specific data for workers A, B, C, D, Gopal, Hassan, Nitin, Aniket, Ajay, X, Y, Z, Sanjay, and Sangeeta to compute wages and earnings using different payment schemes. The questions cover various scenarios including standard production rates, time rates, and overtime calculations.

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Jeeya
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25 views2 pages

Labour Costing-1

The document contains a series of questions related to labour costing calculations, including total monthly remuneration, wages under various plans, and earnings based on production output. It provides specific data for workers A, B, C, D, Gopal, Hassan, Nitin, Aniket, Ajay, X, Y, Z, Sanjay, and Sangeeta to compute wages and earnings using different payment schemes. The questions cover various scenarios including standard production rates, time rates, and overtime calculations.

Uploaded by

Jeeya
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Labour Costing

Q1. Calculate total monthly remuneration of workers A, B, C and D on the basis of the following
information for the month of January 2021:
(i) Standard Production for each worker = 1,000 units.
(ii) Rate of wages = ₹ 10 per unit.
(iii) Bonus = Rs. 50 for each 1% increase over 90% of the standard.
(iv) Dearness Allowance per month = 100% of piece wage.
The units completed by the four workers were as under:
A = 950 units, B = 900 units, C = 960 units, D = 850 units.

Q2. Time rate of wages is Rs. 50 per hour, standard output is 50 units per hour, actual hours
worked is 8 hours and actual output is 500 units. Calculate wages according to Halsey Plan.

Q3. Weekly working hours : 48


Hourly wage rate : 7.5
Normal Output per week : 120 pieces
Actual Output for the week : 150 pieces
Calculate earnings of a worker for a week under:
Halsey Premium Scheme (50% sharing)
Rowan Premium Scheme

Q4. Calculate the total earnings and effective rate of earnings per hour of two operators, Gopal
and Hassan, under Halsey Plan and Rowan Plan. The standard time fixed for producing 100
articles is 50 hours. The rate of wages is ₹ 1.5 per hour. The actual time taken for producing
100 articles is as under:
Gopal : 42 hours and Hassan: 38 hours

Q5. You are furnished with the following information regarding a job :
a) Standard production per hour is 6 units.
b) The normal rate is ₹ 2.40 per hour.
c) During an eight-hour day, output of Nitin was 32 units, Aniket 42 units, and Ajay 55 units.
You are asked to calculate the wages of all the three workers under Merrick Differential
Piece-Rate System.

Q6. Following are the particulars relating to the workers X, Y & Z.


Time Rate – ₹ 2 per hour.
Standard Output – 2 units per hour
Lower Piece Rate – 0.75 paise per unit
Higher Piece Rate – Rs. 1.10 per unit
In a 40 hour week, the production was :
X – 60 units, Y – 80 units and Z – 100 units.
Calculate the earnings under Taylor’s differential piece-rate system and Gantt piece rate
system.
Q7. Calculate the earning of Sanjay and Sangeeta from the following particulars for the month of
April, 2024 and allocate the labour cost to each job X, Y and Z.
Sanjay Sangeeta
₹ ₹
Basic Wages 10,000 16,000
D. A. 100 % 100 %
Contribution to P.F. (on basic) 12% 12%
Contribution to ESI (on basic) 1.75% 1.75%
Over time 10 hrs.

The normal working hours for the month are 200. Overtime is paid at double the total of
normal wages and D. A.
Employer’s contribution to PF is 12% and to ESI 4.75 %.

The two workers were employed on jobs X, Y and Z in the following proportion :
X Y Z
Sanjay 40% 30% 30%
Sangeeta 50% 20% 30%
Overtime was done job Y.

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