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Calculate the earnings of workers A and B from the following particulars for a month and allocate the earnings of each to jobs X Y

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Calculate the earnings of workers A and B from the following particulars for a month and allocate the earnings of each to jobs X Y and Z. A B (a) Basic wages($). 100 100 (b) Dearness Allowance 50% 55% (c) Provident Fund 8% 8% (d) Employees State Insurance 2% 2% (e) Overtime 10 hours (f) Idle time and leave 16 hours The normal working hours for the month are 200 hours, overtime is paid for at double the normal rate plus D.A. Employer's contributions to State Insurance and Provident Fund are at equal rate with the employees' contributions. This month has 25 working days and one paid holiday. Overtime was done on job Y. The two workers were employed on jobs X,Y and Z in the following proportion: Job Y 30 20 X 40 50 A B Z 30 30

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