The workmen Vishnu and Shiva produced the same product using the same material. Their normal wage rate is also the same. Vishnu is paid bonus according to the Rowan system, while shiva is paid bonus according to the Halsey system. The time allowed to make the product is 100 hours. Vishnu takes 60 hours while Shiva takes 80 hours to complete the product.

The factory cost for the product for Vishnu is Rs.

7,280 and for Shiva it is Rs. 7,600. You are required to:

(a) fi nd the normal rate of wages.

(b) fi nd the cost of materials.

(c) prepare a statement comparing the factory cost of the products as made by the two workmen.