A job can be executed either through workman A or B. A takes 32 hours to complete the job while B finishes it in 30 hours. The standard time to finish the job is 40 hours.

The hourly wage rate is same for both the workers. In addition, workman A is entitled to receive bonus according to Halsey Plan (50 per cent sharing) while B is paid bonus as per Rowan Plan. The works overheads are absorbed on the job at ₹7.50 per labour-hour worked. The factory cost of the job comes to ₹2,600 irrespective of the workman engaged. Find out the hourly wage rate and cost of raw materials input. Also, show cost against each element of cost included in factory cost.