C: CASE STUDY

HSH Sdn Bhd produces handmade shoes for children based in Melaka. There are three workers who are employed to run the production. It is the companys policy to set the normal working hours at 8 hours a day, operating 5 days in a week. Provided below is the information gathered from the weekly time sheet for Week 3 April 2021.

Employees		Weekly hours worked				Output produced (in pairs)	Rejected output (in pairs)
	Monday	Tuesday	Wednesday	Thursday	Friday
Monica	10	11	10	9	8	215	4
Rachel	11	10	9	11	11	227	3
Joey	8	8	8	8	8	156	8

Monica and Rachel are skilled workers who are paid based on an hourly rate which is RM9.00 per hour. Skilled workers are entitled for overtime payment. The company decides an overtime rate of 1.5 times of the normal rate. Meanwhile, Joey is a semi-skilled worker who is paid based on differential piecework scheme with a weekly minimum guaranteed wage of RM400. The differential piecework pay scheme is as follows: Weekly Production Level Rate of pay 1 50 units RM2.00 per pair 51 100 units RM2.50 per pair 101 150 units RM3.00 per pair 151 and above RM3.50 per pair

Required:

Calculate the followings for Week 3 April 2021:

1. The normal working hours for the company. (1 mark)

2. Actual hours worked by Monica. (1 mark)

3. Overtime hours worked by Monica. (1 mark)

4. The basic pay on normal working hours for Monica. (1 mark)

5. The basic pay on overtime hours for Monica. (1 mark)

6. The premium pay on overtime hours for Monica. (1 mark)

7. The total gross wages for Monica. (1 mark)

8. Actual hours worked by Rachel. (1 mark)

9. Overtime hours worked by Rachel. (1 mark)

10. The basic pay on normal working hours for Rachel. (1 mark)

11. The basic pay on overtime hours for Rachel. (1 mark)

12. The premium pay on overtime hours for Monica. (1 mark)

13. The total gross wages for Rachel. (1 mark)

14. Total output produced by Joey. (1 mark)

15. The rejected output by Joey. (1 mark)

16. The number of good outputs produced by Joey. (1 mark)

17. The calculated gross wages for Joey using the differential piecework scheme. (1 mark)

18. The gross wages that will be paid to Joey. (1 mark)