Standard time allowed for a job is 100 hours. Rate is $.2/- per hour Hours worked to complete the job: A 12 hours B 10 hours 9 hours D 8 hours Calculate the total earnings and effective rate of earnings per hour under the Barth Variable sharing Plan.

Assuming an average work week to be 40 hours, complete the following table to determine the final gross pay (assume overtime is paid at the rate of time and a half): Total Regular Regular Hours Overtime Regular Рay Overtime Hours OT Rate Gross Pay Rate Hours рay 46 $13.40 $20.10 40 $536.00 $120.60 $656.60 Sample worked 13.40x 1.5%= $reg pay x 1.5 13.40 x 40 $656.60 40 6. $536.00 616.40 20.1x6 $120.60 out $20.10 (if no OT pd) 54 $21.00 47.25 $14.25 Other Pay Considerations

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(a) The following information relate to 4 employees A,B,C and D. EMPLOYEES. A B C D Actual hours worked 38 36 40 34 Hourly rate of pay K4500 K4320 K4,000 K6,000 Output in units XN 42 120 120 Y Z 72 92 76 270 50 Standard time allowed per unit x 6 minutes y - 9minutes z- 15 minutes Each minute earned is valued at K80 for piece work calculation. You are required to calculate for each employee his earnings using 1) Guaranteed hourly rates only addition to hourly pay. (4 Marks) 2) Piece work, but with earnings guaranteed at 75% of basic pay.(6 Marks) 3) Premium bonus in which the employee received two-thirds of time saved in (4 Marks) (b) B Limited had a staff of 1800 at the beginning of 2012 and owing to series of redundancies caused by the recession, 1200 at the end of the year. Voluntary redundancy was taken by 1500 staff, 300 more than the company anticipated. These excess redundancies were immediately replaced by new employees. (ii) Calculate labour turnover (2 Mark) In relation to…