17) The following data relates to ABC Sdn Bhd: Actual working hours per day 8 hours Basic labor rate per hour RM5 Standard time allowed 10 hours What is the amount of total pay if Halsey bonus 50% of time saved? A. RM50 B. RM45 C. RM40 D. RM30 The following information applies to questions 18, 19 and 20. A company records the following information concerning a product: Standard time allowed per unit 0.27 hour Actual output in period 720 units Total actual hours worked 180 hours Total budgeted hours 185 hours 18) What is the labor efficiency ratio? A. 93.75% B. 97.3% C. 102.5% D. 108% 19) What is the labor capacity ratio? A. 102.8% B. 99.4% C. 97.3

20) What is the labor production ratio? A. 105.1% B. 97.3% C. 103.8% D. 106.7%