A job can be executed either through workman A or B. A takes 32 hours to complete the job white B finishes it in 30 hours. The standard time to finish the job is 40 hours. The hourly wage rate is same for both the workers. In addition, workman A is entitled to receive bonus according to Halsey Plan (50% sharing) while B is paid bonus as per Rowan Plan. The works overhead are absorbed on the job at 7.50 per labour hour worked. The factory cost of the job comes to *2,600 irrespec- tive of the workman engaged. Find out the hourly wage rate and cost of raw material input. Also show cost against each element of cost included in the factory cost