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March 2026 ACCA Exams

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ArpitaB

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  • April 1, 2021 at 3:10 pm #615683
    dd094d81af6c6a52537d1d6a1b697a7a8ddfc155c4df939d499ca480272b8a27 80ArpitaB
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    For week 8,
    Direct workers basic pay=( 6*5*10)*10= 300*10=3000
    Direct workers overtime worked= 350-300=50 hours
    Direct workers overtime payment=50*10*1.5=750
    Indirect workers overtime worked= 500-(15*6*5)=50 hours
    Indirect workers overtime payment= 50*8*1.5=600
    So, total direct cost of labour= 3000+750+600= 4350 ( bcz overtime worked is on a customer’s request)
    1.5 is equvalent to time and a half or 150%.

    April 1, 2021 at 2:52 pm #615682
    dd094d81af6c6a52537d1d6a1b697a7a8ddfc155c4df939d499ca480272b8a27 80ArpitaB
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    No, it will be 1720/2600 bcs the formula is number of employee replaced by average number of employee.

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