8.Alibaba Sdn. Bhd. produces porcelain decorative tray. The company is contemplating on the kind of labour costing that they should put in practice for designing department. The information was made available to the manager in the current week: Description Ah Fatt Abu Actual hours worked 35 40 Employees Muthu 39 Rama 42 Idle time (hour) 3. 3 4 3 Hourly rate 4 3.80 4.50 3.70 of pay (RM) Output product Roses 60 50 55 Nil (units) Output product Tulips 30 25 27 38 (units) 0 Time allowed per piece 45 35 30 25 of Roses (minutes) Time allowed per piece 15 25 20 18 of Tulips (minutes) Additional information: i. ii. Overtime of extra 30% will be provided if the employee work exceeding 40 hours. Each unit of output will be paid as follows: RM1.50 for each unit of Roses RM2.00 for each unit of Tulips. Required: Calculate the earnings of each worker under each method below: (a) i. Time rate (6 marks) ii. Straight piece rate (6 marks) iii. Premium scheme Halsey (for Ah Fatt only) (4 marks) (b) List THREE (3) causes of idle time. (3 marks)