5 An employee of XYZ Co. gets the following emoluments and benefits: (a) Salary ...$250pm (b) Dearness Allowance On 1st $100 of salary ... $400 On next $100 of salary .... $100 On balance of every $100 ...$50 or part thereof (c) Employer's contribution -to Provident Fund ....8 % of salary and D.A -to ESI ....4% of salary and D.A (d) Bonus ....20% of salary and D.A (e) Other allowances ....$2725 per annum A works for 2,400 hours per annum, out of which 400 hours are non-productive treated as normal idle time. A worked for 18 effective hours on job No. 13 where the cost of direct materials equals A's earnings and the overheads applied are 100% of prime cost. The sale value of the job is quoted to earn a profit of 10% on such value. You are required to find out: (a) Effective hourly cost of 'A' and (b) Effective sale value of job No. 13