A factory department has 180 workers who are paid on an average of Rs. 17.50 per week (48 hours), DA per month (208 hours) of Rs. 130, and PF deduction at 8% on gross; of which, 11/6 is for family-pension fund of half the number of workers and ESI being at Rs.

1.25 for each. The employer contributes an equivalent amount. The company gives only the minimum bonus of 81/3 % and allows a statutory leave of 2 weeks per year with salary. Show the weekly-wage summary for the fi nancial books and the department labour-hour costs for cost jobing.