A worker is paid Re.1. per hour and the 5 days of working week contains 40 hours. The daily allowance for approved absence from his place of work, maintenance of machine and so on is 6 minutes and his job card shows that his time chargeable during the week to various jobs is as follows:

Job No. 102 18 hours Job No. 110 12 hours Job No. 125 7 hours The unaccounted time is caused by a power failure. Show how his wages for the week would be dealt with in cost accounts.