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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Accounting for labour
payroll hours: Direct personnel. Indirect personnel
Production. 432. 117
Training. 24. –
Iddle time. 32. 4
Total. 488. 121
Rate per hour return:
Basic $7.50. $6.00
Overtime Premium $2.50. $2.00
There are 12 direct personnel and 3 indirect in the department.
Group bonus for the week in total is $520
Basic wage rates apply to a normal working week of 37 hrs
Overtime is worked in order to meet general requirements of production
Iddle time and time spend training during the week are regarded as normal.
Expected payroll hrs of direct personnel in the week excluding time spent training; is required to be 470
REQUIRED:
Calculate the total amounts paid in a week( before group share bonus ) to direct and indirect personnel respectively
Determine the total amounts to be charged as direct wages and indirect wages respectively.
Calculate efficiency ratio relating to the direct personnel
, expressed as a percentage. Can you please help me with how to attempt this question? Thank you
