A factory issues jobs to two employees P&Q. Employee P is required to produce 56 units and it will take two standard hours to produce one unit. Employee Q is required to produce 50 units and it will take one and a half standard hours to produce one unit. For every hour saved a bonus is paid at the rate of 70% of the basic rate 400/= per hour. The factory works 40 hours a week and overtime is paid at the rate of one and a quarter. At the end of the first two weeks of May 2016 their clock cards showed that P had taken 89 hours and Q had taken 86 hours to complete the work. Although the units were completed, there were 3 units for P and 4 units for Q that failed to pass quality inspection as a result of a defective material that was used. In view of this all units produced were paid for even though the scrap had no saleable value Required For both employees P &Q a) Bonus b) Total wages c) Wage cost per unit