A factory department has 90 workers who are paid on an average of Rs. 35 per week (48 hours), DA per month (208 hours) of Rs. 260, PF deduction is @ 8% on gross, of which 1 1/6 is for family pension fund and half the number of workers with ESI being at Rs. 2.50 each. The employer contributes an equivalent amount. The company gives only the minimum bonus of 8 1/3 % and allows a statutory leave of 2 weeks per year with pay. You are required to show the weekly-wage summary for the fi nancial books and the department labour hour costs for job costing.