Accounting for Labour
Numerical questions from Old is Gold
1. 2076 set C
Output per hour=5 units Wages rate per hour=Rs 10
Working hours per day=7 hours Working days for the month=25 days
Required: Wages of the worker for the month (Ans= Rs 1,750)
Solution:
Given, 1 hour=5 units
Wages=1 hour=Rs 10 (time rate)
1 day= 7 hours
1 month = 25 days
Total wages= Wage rate per hour x Total hours worked for the month
=Rs 10 x (7 hours/per day x 25 days/month)=Rs 10 x 175 hours=
Rs 1750 Ans
Or
Total wages= Rs 10 x 175 hours= Rs 1,750 Ans
WN. 1 day = 7 hours
1 month=25 days = 7 x 25=175 (Total hours)
2. 2076 Set-B
The following information is given:
Normal wages rate per hour =Rs200 (time Rate)
Normal time per unit=30 minutes
Output produced by a worker = 40 units
Required: Wages of the worker under piece rate system (Rs 4,000)
Solution:
Total Wages = Wages rate / unit x Total units of output
= Rs100x 40 units= Rs 4,000 Ans
WN: 1 hour= Rs 200 ----------i
30 minutes =30/60=1/2 hour= 1 unit
1 hour=2 units---------ii
From eq i & ii
2 units = Rs 200
1 unit= Rs 200/2 = Rs 100 (Piece Rate)
3. 2075 GIE
Time Rate= Rs 20 per hour
Standard Production= 5 units per hour
Weekly production: Mr. X=40 units
Mr. Y= 50 units
Required: Wages amount of each worker for the week.
( Ans-Rs 160 &Rs 200)
Solution:
Total wages= Wages rate/hour x Total Hours for the week
Mr. X =Rs 20 x 8 hours= Rs 160
Mr. Y= Rs 20 x10 hours= Rs 200 Ans
WN: 5 units = 1 hour
1 unit=1/5 hour
MR X=40 units=1/5x40=8 hours
Mr. Y=50 units=1/5 x 50 =10 hours
Or
Under Piece rate system
Total wages= Wages rate /unit x Total Units of output
Mr. X=Rs 4X 40 units=Rs 160
Mr.Y= Rs4 X 50 units=Rs 200 Ans
WN: 1 hour = Rs 20--------i
1 hour= 5 units------ii
From eq. i & ii
5 units= Rs 20
1 unit=Rs 20/ 5= Rs 4(piece Rate)
4. 2075 Set-A
Standard Output in a day of 8 hours is 56 units. Rate Per unit is Rs 100 and a worker worked 180 hours in a month.
Required: Monthly Wages of a worker.( Ans= Rs 126,000)
Solution:
Total Wage= Wage rate/unit x Total Units of output produced during the Month
= Rs 100 x 1,260 units= Rs 126,000 Ans
WN: 8 hours = 56 units
1 hour =56/8= 7 units
180 hours =7x 180= 1,260 (total Units)
5. 2075 Set-B
The standard output per hour is 10 units. The piece rate is Rs 20 and a worker worked for 240 hours in a month.
Required: Monthly Wages of a worker. ( Ans= Rs 48,000)
Solution:
Total Wages= Wage rate/unit x Total units
=Rs 20 x 2,400 units= Rs 48,000 Ans
WN: 1 hour= 10 units
240 hour=10 x 240= 2,400 (total units)
6. 2074 supplementary
Working hour per day=8 hours, Wage per hour= Rs 25
Working days in a month= 25 days
Required: Monthly Wages of a worker (Ans= Rs 5,000)
Solution:
Total wages= Wages rate/hour x Total hour worked
= Rs 25 x 200 hours =Rs 5,000
WN: 1day=8 hours
25 days = 8 x 25=200 (Total hours)
7. 2074 Set –A
The standard Time per unit is 1.5 hour. The piece rate is Rs 200 and a worker worked for 180 hours in a month.
Required: Monthly Wages of a worker. (Ans= Rs 24,000)
Solution:
Total Wages= Piece rate(wage per unit) x Total units
= Rs 200 x 120 units=Rs 24,000 Ans
WN: 1.5 hour = 1 unit
1 hour = 1/1.5
Total 180 hours =1/1.5 x180=120 (total units)
8. 2074 Set- B
Monthly working days=26 days Working hours=8 hours per day
Hourly output=4 units Wages rate per unit= Rs 10
Required: Total Wages of a worker. (Ans= Rs 8,320)
Solution:
Total wages= Wages rate/unit x total units for the month
= Rs 10 x 832 units= Rs 8,320 Ans
WN: 1 day= 8 hours
26 days=8 x 26=208 total hours
WN: 1 hour =4 units
208 hours=4x 208=832 Total units
Or
Total wages= Rate/unit x Total units
= Rs 10 x ( 4 units/hour x 8 hours/day x 26 days/month) = Rs 10 x 832 units=Rs 8,320
9. 2073 Set- C
Working hours per week=50 hours
Working weeks in a year=40 weeks
Output per hour=2 units
Wages per unit=Rs 10
Required: Annual Wages of a worker ( Ans= Rs 40,000)
Solution:
Total number of units= 50x2x40=4000 units.
Total Wages = 4000x10 = Rs.40,000 ANS.
10. 2073-Set D
Time allowed Per unit of output=45 minutes
Wages rate per hour=Rs 240
Production units=100 units
Required: Total wages (Ans= Rs 18,000)
Solution:
Total hours worked = time allowed per unitx total number of units
=(45/60)x100 hours = 75 hours.
Total Wages = wage per hour x total working hours
= Rs. 240 x 75 = Rs. 18,000/- ANS
11. 2073 Supp
Wages Rate=Rs 100 per hour Normal Time=30 minutes/unit
Production: Unish=30 units and Uroj=40 units
Required: Total Wages of each worker under piece rate system.
Solution:
Total wages = Piece rate or wage/unit x total units
Unish= Rs 50 x 30 units=Rs 1,500
Uroj =Rs 50 X 40 units=Rs 2,000 Ans
WN: 1 hour = Rs 100--------i
30 minute=30/60 hour=1 unit
1 hour=2 units-----------ii
From eq i & ii
2 units= Rs 100
1 unit=100/2= Rs 50(piece rate)
12. 2069 Set- A
Time allowed for 10 units of product= 1 hour
Hourly rate of wages= Rs 40
Output produced: Mahila = 55 units and Kanchha =62 units
Required: Total Wages of each worker under piece rate system.
Solution:
Piece wage rate = Hourly wages/hourly produced units
= Rs. 40/10 = Rs.4
Mahila’s wages = units produced x wage per unit = 55 x Rs. 4 = Rs. 220 ANS
Kanchha’s wages = units produced x wage per unit = 62 x Rs.4 = Rs.248 ANS
13. 2069 Set- B
The time allowed for one unit of output is 20 minutes. The hourly wages rate is Rs 180. A worker produced 10 units in a certain period.
Required: Total earning of the worker under time rate system and piece rate system.
Solution:
Total working hours = time allowed per unit x total number of units=(20/60) x 10 =10/3 hours.
Total wages = Total working hours x Hourly wage rate = 10/3 x Rs. 180 =Rs. 600 ANS
Again,
Hourly production = 60 minutes/20 minutes(unit time) =3 units.
Unit piece wage rate= hourly wage/hourly produced units= Rs.180/3 = Rs.60 ANS
14. 2069 Supplementary
Daily wages of a worker working 7 hours in a day is fixed at Rs 140. Standard output per hour is fixed at 2 units. He produced total 420 units of output during the month.
Required: Monthly Wages of the worker.
Solution:
Daily wage rate(One day wage) = Rs.140
Total working days in a month = 30 days.
:. Total wage for the month = daily wage rate x number of days worked= Rs.140 x 30 =Rs.4200/- ANS
15. 2067
The Standard output in a day of 8 hours is 48 units. The piece rate is Rs 3. A and B worked for 100 and 90 hours respectively.
Required: Total wages of worker A and B.
Solution:
8 hours production = 48 units
1 hour production = 48/8 = 6 units.
Hourly wage rate = hourly production x rate per unit = 6 units x Rs. 3 = Rs. 18.
:. Worker A’s wage = Rs. 18 x 100 = Rs. 1800/-
:. Worker B’s wage = Rs. 18 x 90 = Rs.1620/-
Total wages of worker A and B= RS 1800/- +Rs. 1620/-=Rs.3420/- ANS
16. 2064
The weekly working hours in a factory is 50 hours and a worker worked for 50 weeks during the year. The hourly output is 10 units. The wages rate per unit is Rs 10
Required: Annual Wages of the worker under piece rate system.
Solution:
Total production = hourly production x total working hours=10 units x(50 x50)=25000 units.
Wage rate per unit = RS. 10/-
:.Total wages = Wage per unit x total number of units produced =Rs.10/- x 25000= Rs. 2,50,000/-
Ans= Rs 250,000
17. 2066
The weekly working hour is 48 hours and a worker worked 40 weeks on an average, during a year. The wages rate per unit is Rs 10 and production unit per hour is 20.
Required: Annual Wages of the worker under piece rate system.
Solution:
Total production = hourly production x total working hours=20 units x(48 x 40)=38400 units.
Wage rate per unit = RS. 10/-
:.Total wages = Wage per unit x total number of units produced =Rs.10/- x 38400= Rs. 3,84,000/- ANS
18. 2072 set- C
The normal working hour of a worker for a week is 40 hours. He has worked for 50 hours during the week. The normal wages rate is Rs 100 per hour and overtime is paid at 120% of the normal rate.
Required: Total earning of the worker including overtime pay.
Solution:
Normal working hours = 40 hours
Normal hourly wage rate = Rs. 100/-
Overtime working hours = 10 hours
Overtime hourly wage rate = 120% of Rs.100=Rs. 120/-
When we are given overtime and over time rate
:.Total wages= Normal time wages + Over time wages
=Normal time rate x normal hour + O.T rate x O.T hour
=Rs.100 x 40 + Rs.120 x 10 =Rs.5200/- ANS
19. 2072 Set- E
The standard time allowed per unit is 90 minutes. The hourly wages rate is Rs 100. The worker produced 20 units during the certain period.
Required: Total wages of the worker under time rate system.
Solution:
Hourly wage rate = Rs. 100/-
Total working hours = time allowed per unit x total number of units = (90/60)x20 hours
= 30 hours
Total wages = wage per hour x total working hours= Rs. 100/- x 30 =Rs. 3,000/- ANS
20. 2064 Supplementary
A worker is engaged in a factory has worked for 60 hours in a week. The normal working hour per week is 48 hours and standard wages rate is Rs 20 per hour. Overtime Wages rate is Rs 15 per hour which is 75% of the normal rate.
Required: Total wages of the worker for the week.
Solution:
Normal working hours = 48 hours
Normal hourly wage rate = Rs. 20/-
Overtime working hours = 12 hours
Overtime hourly wage rate=Rs. 15/-
When we are given overtime and over time rate
:.Total wages= Normal time wages + Over time wages
=Normal time rate x normal hour + O.T rate x O.T hour
=Rs.20x 48 + Rs.15 x 12 =Rs.1,140/- ANS
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