(a) ABC Ltd is engaged in the manufacture of a particular product. The guaranteed daily wage rate is 120. The standard output fixed for the month is 600 units which represents 100% efficiency. Workers whose efficiency is below 66.67% will not be paid any bonus. Bonus is payable in a graded scale after this level of efficiency as follows: Efficiency Bonus 80% 100% 20% 40% PTO There are two workers, X and Y who have worked for 25 days in a month, and their output is 360 units and 600 units, respectively. You are required to compute the earnings of workers under Emerson's plan. (b) The following are the particulars with respect to a job. You are required to calculate bonus and earnings under Bedaux Point Premium System. Allowed time for the job: 720 B's Time taken: 600 B's Rate: 90 per hour. [10+10]