XYZ Ltd employs workers for a single shift of 8 hours for 25 days in a month. The company has recently fi xed the standard output for a mass production item and introduced an incentive scheme to boost the output.

Details of wages payable to the workers are as follows:

(i) Basic wages/piece-work wages @ Rs. 2 per unit subject to a guaranteed minimum wages of Rs. 60 per day.

(ii) DA at Rs. 40 per day.

(iii) Incentive bonus:
Standard output per day per worker : 40 units Incentives bonus up to 80% effi ciency : Nil Incentives bonus for effi ciency above 80% : Rs. 50 for every 1% increase above 80%
The details of performance of four workers for the month are as follows:

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Worker A No. of Days Worked Output (Units) 25 820 B 18 500 C 25 910 D 24 780